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 |
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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 |
| _version_ | 1827398349944258560 |
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| author | Omid Pour-heidari Mohammad Hasan Fadavi Meysam Amini-nia |
| author_facet | Omid Pour-heidari Mohammad Hasan Fadavi Meysam Amini-nia |
| author_sort | Omid Pour-heidari |
| collection | DOAJ |
| description | 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. The sample of study consists of 75 firms listed in Tehran Stock Exchange during the period of 2001 to 2010. In order to test the research hypothesis, ordinary least squares (OLS) regression is used. The results show that tax planning activity reduce financial reporting transparency. In other words, we can say that tax planning activity is required for masking complex transactions and this negatively affect the information environment of the companies and reduce financial reporting transparency. |
| first_indexed | 2024-03-08T19:27:16Z |
| format | Article |
| id | doaj.art-24820da9db744ec999c38f2fa2018804 |
| institution | Directory Open Access Journal |
| issn | 1735-210X 2476-6453 |
| language | fas |
| last_indexed | 2024-03-08T19:27:16Z |
| publishDate | 2014-03-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī |
| spelling | doaj.art-24820da9db744ec999c38f2fa20188042023-12-26T07:58:28ZfasAllameh Tabataba'i University PressFaslnāmah-i Pizhūhish/Nāmah-i Iqtisādī1735-210X2476-64532014-03-0114528569143An Investigation on the Effect of Tax Avoidance on the Transparency of Financial Reporting Firms Listed in Tehran Stock ExchangeOmid Pour-heidari0Mohammad Hasan Fadavi1Meysam Amini-nia2دانشیار بخش حسابداری دانشگاه شهید باهنر کرمانکارشناس ارشد حسابداری دانشگاه شهید باهنر کرمانکارشناس ارشد حسابداری دانشگاه شهید باهنر کرمانAbstract 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. The sample of study consists of 75 firms listed in Tehran Stock Exchange during the period of 2001 to 2010. In order to test the research hypothesis, ordinary least squares (OLS) regression is used. The results show that tax planning activity reduce financial reporting transparency. In other words, we can say that tax planning activity is required for masking complex transactions and this negatively affect the information environment of the companies and reduce financial reporting transparency.https://joer.atu.ac.ir/article_143_fb7ebad8c81081e98fbb7b10efa90466.pdftax avoidanceeffective tax ratefinancial reporting transparencyaccruals quality |
| spellingShingle | Omid Pour-heidari Mohammad Hasan Fadavi Meysam Amini-nia An Investigation on the Effect of Tax Avoidance on the Transparency of Financial Reporting Firms Listed in Tehran Stock Exchange Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī tax avoidance effective tax rate financial reporting transparency accruals quality |
| title | An Investigation on the Effect of Tax Avoidance on the Transparency of Financial Reporting Firms Listed in Tehran Stock Exchange |
| title_full | An Investigation on the Effect of Tax Avoidance on the Transparency of Financial Reporting Firms Listed in Tehran Stock Exchange |
| title_fullStr | An Investigation on the Effect of Tax Avoidance on the Transparency of Financial Reporting Firms Listed in Tehran Stock Exchange |
| title_full_unstemmed | An Investigation on the Effect of Tax Avoidance on the Transparency of Financial Reporting Firms Listed in Tehran Stock Exchange |
| title_short | An Investigation on the Effect of Tax Avoidance on the Transparency of Financial Reporting Firms Listed in Tehran Stock Exchange |
| title_sort | investigation on the effect of tax avoidance on the transparency of financial reporting firms listed in tehran stock exchange |
| topic | tax avoidance effective tax rate financial reporting transparency accruals quality |
| url | https://joer.atu.ac.ir/article_143_fb7ebad8c81081e98fbb7b10efa90466.pdf |
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