Investigating the effect of tax, CEO's reward mechanism and company characteristics on dealing with affiliates in companies listed on the Tehran Stock Exchange

The main purpose of this study is to investigate the effect of tax, CEO reward mechanism and company characteristics on transactions with affiliates in companies listed on the Tehran Stock Exchange that operated during the years 1394 to 1397. The design of this research is applied and its method is survey as well as experimental research which is in the field of positive accounting research. In this research, the required data using the text of financial statements, accompanying notes, decisions of the General Assembly Annually, the activity report of the board of directors as well as the information available on the official website of Tehran Stock Exchange (Kedal website and the Center for Management of Research, Development and Islamic Studies of Tehran Stock Exchange) are collected and then analyzed for data The research used panel data. The results of testing the research hypotheses showed that the variables of CEO's remuneration and market value to equity office have a positive effect on transactions with affiliates and the variables of return on assets and taxes paid have no relationship with transactions with affiliates and finally the variable Financial leverage is negatively related to dealing with affiliates.