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:: year 25, Issue 35 (12-2017) ::
tax research 2017, 25(35): 180-201 Back to browse issues page
The impact of factors related to the confidentiality costs on the quality of financial reporting with an emphasis on tax avoidance
Abstract:   (480 Views)
The main purpose of this study, the effect of factors related to confidentiality costs on the quality of financial reporting with an emphasis on tax avoidance in Iran. Factors related to the cost of the confidentiality include growth opportunities, profit margin, product market competition and concentration of ownership. The population of the firms listed in the Tehran Stock Exchange from 2008 to 2014 is the period of study. In this study multivariate linear regression was used to test the hypotheses. The results show that the factors related to confidentiality costs does not affect the quality of financial reporting. Also, tax avoidance does not effect on relationship between the factors related to confidentiality costs and quality of financial reporting.
Keywords: costs of confidentiality, quality of financial reporting, tax avoidance
Full-Text [PDF 393 kb]   (276 Downloads)    
Type of Study: Research | Subject: Accounting
Received: 2016/12/28 | Accepted: 2017/10/8 | Published: 2018/03/19
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The impact of factors related to the confidentiality costs on the quality of financial reporting with an emphasis on tax avoidance. tax research. 2017; 25 (35)
URL: http://taxjournal.ir/article-1-922-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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