Stakeholders' Opinion as a Moderating Factor for Tax Planning Activities: Analytical Study
| المصدر: | مجلة البحوث الاقتصادية والمالية |
|---|---|
| الناشر: | جامعة العربي بن مهيدي أم البواقي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Djellaba, Ali (Author) |
| مؤلفين آخرين: | Chelihi, Imene (Co-Author) |
| المجلد/العدد: | مج8, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2021
|
| الشهر: | ديسمبر |
| الصفحات: | 813 - 828 |
| DOI: |
10.37164/2056-008-002-036 |
| ISSN: |
2352-9822 |
| رقم MD: | 1249611 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
1
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| 001 | 2000079 | ||
| 024 | |3 10.37164/2056-008-002-036 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 560748 |a Djellaba, Ali |e Author | ||
| 245 | |a Stakeholders' Opinion as a Moderating Factor for Tax Planning Activities: |b Analytical Study | ||
| 260 | |b جامعة العربي بن مهيدي أم البواقي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |c 2021 |g ديسمبر | ||
| 300 | |a 813 - 828 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b This study aims to explore the way in which the stakeholders’ opinions mediate the tax planning activities carried out by companies, because when considering these opinions, it is important to note that they may differ according to different interests and expectations (shareholders, government, creditors, society..). Based on the analysis of some of the positions raised in this context, the study concluded that the opinions of stakeholders are likely to mediate tax planning activities through their impact on tax planning valuations, approval considerations, and stakeholder needs., and therefore it is important for companies paying serious attention to the accuracy of the information available to stakeholders through financial reporting statements. | ||
| 653 | |a الإدارة الضريبية |a المحاسبة المالية |a السياسات الاقتصادية |a المسؤولية الاجتماعية |a منظمات الأعمال | ||
| 700 | |a Chelihi, Imene |e Co-Author |9 666723 | ||
| 773 | |4 الاقتصاد |6 Economics |c 036 |e Journal of Economic and Financial Research |f Mağallaẗ al-buḥūṯ al-iqtiṣādiyaẗ wa al-māliyaẗ |l 002 |m مج8, ع2 |o 2056 |s مجلة البحوث الاقتصادية والمالية |v 008 |x 2352-9822 | ||
| 856 | |u 2056-008-002-036.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1249611 |d 1249611 | ||
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