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...
Main Authors: | , , |
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Format: | Article |
Language: | fas |
Published: |
Alzahra University
2013-12-01
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Series: | پژوهشهای تجربی حسابداری |
Subjects: | |
Online Access: | http://jera.alzahra.ac.ir/article_600_60f93e05feab22467ce17e62e6e76da0.pdf |