Browsing by Author "Chelihi, Imene"

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    Stakeholders’ opinion as a moderating factor for tax planning activities: analytical study
    (University of Oum El Bouaghi, 2021-12-31) Djellaba, Ali; Chelihi, Imene
    This study aims to explore the way in which the stakeholders’ opinions mediate the tax planning activities carried out by companies, because when considering these opinions, it is important to note that they may differ according to different interests and expectations (shareholders, government, creditors, society..). Based on the analysis of some of the positions raised in this context, the study concluded that the opinions of stakeholders are likely to mediate tax planning activities through their impact on tax planning valuations, approval considerations, and stakeholder needs., and therefore it is important for companies paying serious attention to the accuracy of the information available to stakeholders through financial reporting statements.