multivariate regression

Tax is one of important accounts in financial statement of firms. Tax avoidance is using of law for decreasing tax that financial and nonfinancial variables have effect on it. The purpose of this research is The Survey of relationship of type of shareholders (institutional and firm investors) and corporate tax avoidance and The Ratio of ‎cash flow Listed Companies in Tehran Stock Exchange. The research from the viewpoint of purpose is practical and from the viewpoint of execution method is descriptive-correlation. For this research 3 hypotheses is compiled. To conduct this research, we use regression models via Eviews 8 and spss 21 statistical software. This subject surveyed in Tehran Stock Exchange listed companies 134 since 2017-2023. The findings show that there is significant relationship among type of shareholders (institutional and firm investors) and corporate tax avoidance and The Ratio of ‎cash flow Listed Companies in Tehran Stock Exchange. Tax avoidance is the use of laws to reduce taxes that are affected by financial and non-financial variables. This research is to improve the tax compliance procedure of valuable companies.

The purpose of this research is to examine the effect of audit committee financial expertise on the relationship between internal control weakness and audit fees. The statistical population of this research includes all firms listed in Tehran Stock Exchange during the period of 2013 to 2018. For this purpose, 163 companies in the Tehran Stock Exchange were selected. To test the hypotheses, regression method was used and data were analyzed using Eviews software.The results show that there is no relationship between internal control weakness and audit fees, but the financial expertise of audit committee members has a moderating effect on the relationship between internal control weakness and audit fees.Financial expertise of audit committee members has a moderating effect on the relationship between internal control weakness and audit fees. Given the effect of audit committee financial expertise on the relationship between internal control weaknesses and audit fees, it is important to consider the effectiveness of audit committees.

Inventories constitute the main part of firms’ working capital. Maximizing the return from inventory holding is one of the financial managers’ goals and to achieve this purpose, an optimal level of inventory holding must be identified by manager and this requires the identification of factors affecting firms’ inventory holding. In this research, first the determinants of inventory holding are identified using multivariate regression analysis in 158 firms from 2002 to the end of 2013 and then the importance of significant factors is ranked using decision tree and neural network algorithms. The results of regression analysis show that except firms’ leverage and age, other research variables show a significant relationship with the level of inventory holding. Also, the ranking process of variables indicate that capital expenditure and firm size posit the most importance and cash from operations and firm growth have the least importance in explaining the level of firms’ inventory holding.