Volume & Issue: Volume 7, Issue 4 - Serial Number 26, February 2017, Pages 1-233 
Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management

Pages 93-116

10.22051/jera.2017.2802.

Fraydoon Rahnamay Roodposhti; Zahra Dianati Deilami; Fatemeh Sadat Fakhari