فراتحلیل تأثیر مالیات بر ساختار سرمایه شرکت ها

Abbasi, Marzieh (2012). Financial Crisis and Capital Structure. First edition, Tehran: Senior Authored Educational Institute.

Booth, L., Aivazian, V., Demirguc‐Kunt, A., & Maksimovic, V. (2001). Capital structures in developing countries. The journal of finance, 56(1), 87-130.

Borenstein, M., Hedges, L., & Rothstein, H. (2007). Meta-analysis: Fixed effect vs. random effects. Meta-analysis. com, 1-162.

Capon, N., Farley, J. U., & Hoenig, S. (1990). Determinants of financial performance: a meta-analysis. Management science, 36(10), 1143-1159.

Chen, D. H., Chen, C. D., Chen, J., & Huang, Y. F. (2013). Panel data analyses of the pecking order theory and the market timing theory of capital structure in Taiwan. International Review of Economics & Finance, 27, 1-13. Doi: 10.1016/j.iref.2012.09.011

Chen, J. J. (2004). Determinants of capital structure of Chinese-listed companies. Journal of Business research, 57(12), 1341-1351.

Cohen, J. (1988). The effect size index: d. Statistical power analysis for the behavioral sciences. Abingdon-on-Thames: Routledge Academic.

DeAngelo, H., & Masulis, R. W. (1980). Optimal capital structure under corporate and personal taxation. Journal of financial economics, 8(1), 3-29.

Degryse, H., De Goeij, P., & Kappert, P. (2012). The impact of firm and industry characteristics on small firms’ capital structure. Small business economics, 38, 431-447. Doi: 10.1007/s11187-010-9281-8.

Egger, M., Smith, G. D., Schneider, M., & Minder, C. (1997). Bias in meta-analysis detected by a simple, graphical test. Bmj, 315(7109), 629-634.

Fama, E. F., & French, K. R. (2005). Financing decisions: who issues stock?. Journal of financial economics, 76(3), 549-582.

Fathi, Saeed; Abzari, Mehdi; and Habibi, Salmaz (2013). Meta-analysis of determinants of capital structure at the firm level. Financial Management and Asset Supply, 2(4), 55-74

Feld, L. P., Heckemeyer, J. H., & Overesch, M. (2013). Capital structure choice and company taxation: A meta-study. Journal of Banking & Finance, 37(8), 2850-2866.

Frank, M. Z., & Goyal, V. K. (2003). Testing the pecking order theory of capital structure. Journal of financial economics, 67(2), 217-248.

Frank, M. Z., & Goyal, V. K. (2009). Capital structure decisions: which factors are reliably important?. Financial management, 38(1), 1-37.

Geyer-Klingeberg, J., Hang, M., Rathgeber, A. W., Stöckl, S., & Walter, M. (2018). What do we really know about corporate hedging? A meta-analytical study. Business Research, 11, 1-31.

Gwatidzo, T., Ntuli, M., & Mlilo, M. (2016). Capital structure determinants in South Africa: A quantile regression approach. Journal of Economic and Financial Sciences, 9(1), 275-290.

Hang, M., Geyer-Klingeberg, J., Rathgeber, A. W., & Stöckl, S. (2018). Measurement matters—A meta-study of the determinants of corporate capital structure. The Quarterly Review of Economics and Finance, 68, 211-225.

Harris, M., & Raviv, A. (1991). The theory of capital structure. the Journal of Finance, 46(1), 297-355.

Hassani, Mohsen; Shafiei, Saeedeh (2010). Estimating the effective tax rate at the bases of businesses and legal entities, 1(8), 125-151.

Higgins, J. P., Thompson, S. G., Deeks, J. J., & Altman, D. G. (2003). Measuring inconsistency in meta-analyses. Bmj, 327(7414), 557-560.

Huang, R., & Ritter, J. R. (2009). Testing theories of capital structure and estimating the speed of adjustment. Journal of Financial and Quantitative analysis, 44(2), 237-271.

Ilyukhin, E. V. (2017). Corporate taxation and capital structure: evidence from Russia. Корпоративные финансы, 11(2), 7-14.

Jensen, M. C. (1986). Agency costs of free cash flow, corporate finance, and takeovers. The American economic review, 76(2), 323-329.

Jovanovic, B. (2015). Determinants of corporate capital structure: Evidence from Macedonian panel data. Economic Analysis.

Khémiri, W., & Noubbigh, H. (2018). Determinants of capital structure: Evidence from sub-Saharan African firms. The Quarterly Review of Economics and Finance, 70, 150-159. Doi:10.1016/j.qref.2018.04.010

Kumar, S., Colombage, S., & Rao, P. (2017). Research on capital structure determinants: a review and future directions. International Journal of Managerial Finance, 13(2), 106-132. Doi: 10.1108/IJMF-09-2014-0135

Liang, C. C., Liu, Y., Troy, C., & Chen, W. W. (2020). Firm characteristics and capital structure: Evidence from ASEAN-4 economies. In Advances in pacific basin business, economics and finance (pp. 149-162). Emerald Publishing Limited. Doi: 10.1108/S2514-465020200000008007

Modigliani, F., & Miller, M. H. (1958). The cost of capital, corporation finance and the theory of investment. The American economic review, 48(3), 261-297.

Modigliani, F., & Miller, M. H. (1963). Corporate income taxes and the cost of capital: a correction. The American economic review, 433-443.

Moradi, A., & Paulet, E. (2019). The firm-specific determinants of capital structure–An empirical analysis of firms before and during the Euro Crisis. Research in International Business and Finance, 47, 150-161. Doi: 10.1016/j.ribaf.2018.07.007

Nehrebecka, N., & Dzik-Walczak, A. (2018). The dynamic model of partial adjustment of the capital structure. Meta-analysis and a case of Polish enterprises. Zbornik Radova Ekonomski Fakultet u Rijeka, 36(1), 53-79.

Nnubia, I. C., & Okolo, M. N. (2018). Effect of corporate tax on profitability of business organizations in Nigeria. International Journal of Management Studies, Business & Entrepreneurship Research, 3(4), 14-23.

Noorahmadi, Mohammad Javad; Alizadeh, Amir Khadem; Shir-Mahanji, Mohammad Baqer (2012). Meta-analysis of the effect of central bank independence on inflation. Iranian Economic Research, 27(92), 152-113.Doi :10.22054/ijer.2021.56719.918

Patsopoulos, N. A., Evangelou, E., & Ioannidis, J. P. (2008). Sensitivity of between-study heterogeneity in meta-analysis: proposed metrics and empirical evaluation. International journal of epidemiology, 37(5), 1148-1157. Doi: 10.1093/ije/dyn065

Pinto, J. M., & Silva, C. S. (2021). Does export intensity affect corporate leverage? Evidence from Portuguese SMEs. Finance Research Letters, 38, 101418. Doi: 10.1016/j.frl.2019.101418

Rajan, R. G., & Zingales, L. (1995). What do we know about capital structure? Some evidence from international data. The journal of Finance, 50(5), 1421-1460.

Rani, N., Yadav, S. S., & Tripathy, N. (2020). Capital structure dynamics of Indian corporates. Journal of Advances in Management Research, 17(2), 212-225. Doi: 10.1108/JAMR-12-2017-0125

Saif-Alyousfi, A. Y., Md-Rus, R., Taufil-Mohd, K. N., Taib, H. M., & Shahar, H. K. (2020). Determinants of capital structure: evidence from Malaysian firms. Asia-Pacific Journal of Business Administration, 12(3/4), 283-326.

Stanley, T. D. (2001). Wheat from chaff: Meta-analysis as quantitative literature review. Journal of economic perspectives, 15(3), 131-150. DOI: 10.1257/jep.15.3.131.

Temimi, A., Zeitun, R., & Mimouni, K. (2016). How does the tax status of a country impact capital structure? Evidence from the GCC region. Journal of Multinational Financial Management, 37, 71-89. Doi: 10.1016/j.mulfin.2016.08.002

Titman, S., & Wessels, R. (1988). The determinants of capital structure choice. The Journal of finance, 43(1), 1-19. Doi: 10.1111/j.1540-6261.1988.tb02585.x

Zhang, X., & Mirza, S. S. (2015). Determinants of capital structure of firms in pre-post financial crisis: Evidence from China. Research Journal of Finance and Accounting, 6(12), 33-51.