Determinants of Corporate Financial Factors on Tax Reporting Strategy

Hashem Valipour; Saeid Homayoun; Fateme Piran

Makale detayları

Determinants of Corporate Financial Factors on Tax Reporting Strategy

Yazarlar:

Hashem Valipour | Saeid Homayoun | Fateme Piran

Yayıncı:

İlhan ÖZTÜRK

Dergi:

International Journal of Economics and Financial Issues 2017 Vol.7 Issue 3, pp.377-381

Belge Tipi:

Makale

Yayın Tarihi:

8/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000811651

Sıklık:

İki Aylık

eISSN:

2146-4138

Özet:

 

The primary objective of present study is to analyze the effects of financial factors on financial and tax reporting decisions. The statistical population of present study includes all companies listed in Tehran Stock Exchange out of which 438 companies are included in the statistical sample of present study. The results suggests that there is a significant positive association between debt ratio and aggressive financial reporting. In addition, there is a significant negative association between debt ratio and aggressive tax reporting.

Makale detayları

Determinants of Corporate Financial Factors on Tax Reporting Strategy

Yazarlar: Hashem Valipour | Saeid Homayoun | Fateme Piran

Yayıncı: İlhan ÖZTÜRK

Dergi: International Journal of Economics and Financial Issues 2017 Vol.7 Issue 3, pp.377-381

Belge Tipi: Makale

Yayın Tarihi: 8/2017

Belge Dili: Türkçe

Document ID (Org No.): 2000811651

Sıklık: İki Aylık

eISSN: 2146-4138

Sayı

Yazarlar:

Hashem Valipour | Saeid Homayoun | Fateme Piran

Yayıncı:

İlhan ÖZTÜRK

Dergi:

International Journal of Economics and Financial Issues 2017 Vol.7 Issue 3, pp.377-381

Belge Tipi:

Makale

Yayın Tarihi:

8/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000811651

Sıklık:

İki Aylık

eISSN:

2146-4138