An Investigation on the Effect of Tax Avoidance on the Transparency of Financial Reporting Firms Listed in Tehran Stock Exchange
Abstract In this paper, the impact of tax avoidance on the transparency of financial reporting of firms listed in Tehran Stock Exchange is investigated. The indexes that are used to measure tax avoidance and financial reporting transparency are respectively effective tax rate and accruals quality. T...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2014-03-01
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| Series: | Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī |
| Subjects: | |
| Online Access: | https://joer.atu.ac.ir/article_143_fb7ebad8c81081e98fbb7b10efa90466.pdf |