An Investigation on the Effect of Tax Avoidance on the Transparency of Financial Reporting Firms Listed in Tehran Stock Exchange

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...

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Bibliographic Details
Main Authors: Omid Pour-heidari, Mohammad Hasan Fadavi, Meysam Amini-nia
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2014-03-01
Series:Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī
Subjects:
tax avoidance
effective tax rate
financial reporting transparency
accruals quality
Online Access:https://joer.atu.ac.ir/article_143_fb7ebad8c81081e98fbb7b10efa90466.pdf

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