Volume 25, Issue 33 (2017)
J Tax Res 2017, 25(33): 227-244 |
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The Impact of Tax Avoidance on Earning Predictability
(Evidence from Tehran Stock Exchange (TSE))
. J Tax Res 2017; 25 (33) :227-244
URL: http://taxjournal.ir/article-1-1115-en.html
URL: http://taxjournal.ir/article-1-1115-en.html
Abstract: (5323 Views)
From the beginning of the third millennium, the issue of tax avoidance is examined from different aspects, but there is little evidence to the type of action on earning quality including earnings predictability. Accordingly, this research seeks to study the impact of tax avoidance on earnings predictability of listed companies in Tehran Stock Exchange. To test the hypothesis, the panel data from 99 companies during 2005-2013 have been analyzed by Eviews 7. The results showed that tax avoidance reduces earnings predictability. In other words, although tax avoidance has resulted in increased future cash flows but it may be reduced due to the uncertainty in realization of the earning predictability.
Type of Study: Research |
Subject:
Economic
Received: 2017/09/17 | Accepted: 2017/09/17 | Published: 2017/09/17
Received: 2017/09/17 | Accepted: 2017/09/17 | Published: 2017/09/17
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