Amirali Farhang, Majid Afsharirad, Ali Mohammadpour,
Volume 13, Issue 47 (5-2022)
Abstract
The main objective of this article is to investigate the effect of the tax burden and corruption perceptions index, as well as the interactive effect of these two variables on the total factors of productivity, using the panel data of 18 countries in the Middle East and North Africa region (MENA) during 2002 - 2020 and Pooled Mean Group (PMG) method. The results of the study showed that increasing the tax burden without the corruption perceptions index reduces the productivity of the production factors in both the short and long term, While the increase of the corruption perceptions index and the joint effects of the corruption perception index and the tax burden have a positive and significant effect on the productivity of all production factors. The positive interaction effect of the tax burden and the corruption perceptions index on the productivity of the total production factors indicates that the increase in the corruption perception index reduces the negative effect of the tax burden on the productivity of the total production factors. An increase of one unit of the tax burden has had a negative and significant impact of 0.027 and 0.019 units on the productivity of all production factors in the short and long term, respectively, While the increase of the corruption perception index and the interactive effects of the corruption perceptions index and the tax burden are 0.022, 0.041 a and in the long term, 0.048 and 0.069 units have had a positive and significant effect on it.
Dc Azam Ahmadyan,
Volume 14, Issue 52 (9-2023)
Abstract
The disclosure of bank information is a requirement of the Basell Committee in global level, as well as regulations governing the disclosure of information by credit institutions in Iran. According to these regulations, banks are obligated to disclose financial information, risk management information, corporate governance and auditing information, and information related to significant events. This article examines the short-term and long-term effect of information disclosure on financial soundness of banks, with emphasis on the size and ownership of banks and using the PMG-ARDL model during 2014 - 2021. Results indicate an inverse U-shaped relationship between information disclosure and the financial soundness of banks. So an increase in information disclosure, the level of financial soundness of banks initially improves, but then decreases after reaching an optimal level. Additionally, there is a U-shaped relationship between information disclosure and the financial soundness of banks based on size. So an increase in disclosure and bank size, the financial soundness of banks initially decreases, but then increases after reaching a minimum point.
