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Tax is one of the main legal costs that individuals and firms incur due to their income-generating activities. According to agency theory, one of the motivations for profit management is to reduce tax liabilities and payments by minimizing the effective tax rate. The purpose of this study is to investigate the effect of tax evasion methods on the earning quality. The sample consists of 190 firms listed in Tehran Stock Exchange in the period from 2009 to 2018. Tax evasion methods in this study include tax avoidance, tax evasion and tax profit sustainability. To measure the earning quality, the income-smoothing criterion is used. Hypotheses are tested using the panel data and fixed effects statistical methods through linear regression of ordinary least squares and applying Eviews10 software. The results show that tax evasion, tax avoidance and tax profit sustainability have a significant negative effect on earnings quality and the moderating variable of governmental ownership mitigates this effect.

This study aims to analyze the effect of banks model, the different types of ownership, and ownership concentration on bank financial performance. State ownership, domestic ownership and foreign ownersip were used as the ownership indicators and Return On Asset (ROA) ratio were used as the proxied of financial performance. The Population that was used in this research consisted of all conventional and islamic commercial banks which is listed in Directory of Indonesian Banking 2018 and published the financial statements during 2014-2019. After passed the purposive sampling method there were 94 banks obtained as samples. The data analysis technique used is descriptive statistic, classical assumption test and panel regression test with random effect model. The result of this research showed that banks model and state ownership have positively significant impact on ROA and foreign ownership has negatively significant impact while domestic ownership and ownership concentration have insignificantly impact on bank financial performancePenelitian ini memiliki tujuan yaitu untuk menganalisis pengaruh struktur kepemilikan bank yang terdiri dari kepemilikan pemerintah, domestik dan asing, lalu model bank dan konsentrasi kepemilikan terhadap kinerja keuangan perbankan. Kinerja keuangan tersebut diukur dengan rasio profitabilitas yang diproksikan dengan Return On Assets (ROA). Populasi penelitian yang digunakan adalah bank umum syariah dan konvensional di Indonesia yang terdapat pada daftar Direktori Perbankan tahun 2018. Penelitian ini menggunakan sejumlah 94 sampel dengan metode purposive sampling. Metode analisis yang digunakan pada penelitian ini adalah statistik deskriptif, uji asumsi klasik dan regresi data panel dengan model efek random. Hasil yang didapat pada penelitian ini menunjukkan bahwa model bank dan kepemilikan pemerintah berpengaruh positif signifikan terhadap ROA dan kepemilikan asing berpengaruh negatif signifikan, sedangkan kepemilikan domestik dan konsentrasi kepemilikan tidak berpengaruh signifikan terhadap kinerja bank.

This study aims to examine the determinants of the disclosure of Islamic Social Reporting (ISR) in the Indonesian Islamic banking industry. We used profitability, award and type of ownership as the determinants of Islamic Social Reporting. Profitability was proxied by the ROA, while the award was identified by a number of awards for CSR performance for one year, and the type of ownership was classified into four: government, family, foreign, and institutional ownership. The samples were Islamic banks (IB) in Indonesia, which had published annual report for the period of 2010-2014. The data were 53 annual reports of 12 IBs. Hypotheses were tested using multiple linear regression analysis. The results showed that profitability, award, and the type of ownership partially did not affect the disclosure of ISR. Further analysis was conducted to test the effect of all the variables on each theme in the index ISR. The results indicated that award had a positive effect on the social and corporate governance themes, and lastly type of ownership had an effect on the financial, product, human resources, social and governance themes.

The financial statements accompanied by independent auditors’ unqualified report which presents to capital market are used by interested beneficiary users. According to rules and regulations of the capital market, acceptance of the companies in the stock exchange list and its continuity requires transparent financial reports free of material misstatements. Therefore name of those companies that have adverse or disclaimer audit opinion on their financial reports will be deleted from stock exchange list resulting unfavorable consequences for the company and its beneficiary users. In capital market of many countries including China, in case of qualified audit report that includes serious explanatory paragraphs affecting financial statements, the companies would have specific period of time to remove the deficiencies and to have the opportunity to issue corrected (restated) financial reports. In Iran’s capital market, issuing adjusted audit reports is more common, hence in this research we study the factors affecting desirability of financial reporting in the frame work of giving them credibility through issuance of unqualified audit report. In this study, 143 companies listed in stock exchange are selected through a statistical process and examined for a period of seven years, and thus the factors and variables affecting the companies’ financial reporting are determined in the capital market. The research findings show that during the period under review the financial reporting have improved and benefited a favorable trend in the capital market.