Sustainable Tax Paid Rate and Earnings Persistence in Tehran Stock Exchange

Sustainable tax paid rate focuses on maintaining consistent tax avoidance outcomes over time. Sustainability differs from tax minimization. This study examines whether Sustainable tax paid rate provides information about the persistence of a firm’s pre-tax earnings and earnings components in...

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Bibliographic Details
Main Authors: Mahsa Ghasemi, Manizheh Ramsheh, Shahnaz Mashayekh
Format: Article
Language:fas
Published: Alzahra University 2013-12-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_600_60f93e05feab22467ce17e62e6e76da0.pdf