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:: year 25, Issue 35 (12-2017) ::
tax research 2017, 25(35): 128-156 Back to browse issues page
The influence of conservatism on relationship between operational cash flow and definitive taxable income
Ebrahim Abbasi P.H.D * , Ali asghar Khoramnia Master, Mehrdad Mehrkam P.H.D
south tehran tax organization
Abstract:   (620 Views)

The purpose of this study, is the study of influence of conservatism on relationship between operational cash flow and income taxed definitively accepted by the companies on the Tehran stock exchange. This research in terms of the objective applied research and in terms of the type of the exercise method, is a description- correlation and the type of solidarity – data, a little bit. In this research to collect data related to the research’s variables the audited financial statement has been used. The statistical community this research accepted all the companies on the Tehran stock exchange and to determine the samples of systematic removal method (388). For data analysis and correlation coefficients of test hypotheses, t statistics and regression by SPSS is used. finding, show the significant relationship between operational cash flow and definitive taxable income, and conservatism imoact on the relationship between operational cash flow and definitive taxable income.

 

Keywords: conservative, operational cash flow, definitive taxable income.
Full-Text [PDF 395 kb]   (765 Downloads)    
Type of Study: Applicable | Subject: Accounting
Received: 2016/07/27 | Accepted: 2017/12/3 | Published: 2018/03/19
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Abbasi E, khoramnia A A, Mehrkam M. The influence of conservatism on relationship between operational cash flow and definitive taxable income. tax research. 2017; 25 (35)
URL: http://taxjournal.ir/article-1-798-en.html


year 25, Issue 35 (12-2017) Back to browse issues page
فصلنامه پژوهشنامه مالیات (علمی-پژوهشی) Iranian National Tax Administration (INTA)
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