Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm

Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm

Credit ratings reflect the relative ability of companies to meet their financial obligations, the relative default probability, and the recovery probability if the debt is not paid. Credit rating agencies build their information analysis on financial statements, which directly affect the credit rati...

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Bibliographic Details
Main Authors: Hani Gharavi Ahangar, Seyedhossein Naslemousavi, Ali Akbar Ramezani
Format: Article
Language:English
Published: Ferdowsi University of Mashhad 2021-12-01
Series:Iranian Journal of Accounting, Auditing & Finance
Subjects:
credit ranking
tax avoidance
pso algorithm
Online Access:https://ijaaf.um.ac.ir/article_41397_2dfb03f784c89e3355867e04871cb771.pdf
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