:: year 24, Issue 32 (3-2017) ::
tax research 2017, 24(32): 125-144 Back to browse issues page
An Investigation of the Correlation between Tax Avoidance and Disclosure Quality in the Listed Companies of Tehran Stock Exchange (TSE) by the Simultaneous Equation Method (3SLS )
Abstract:   (1139 Views)

Tax avoidance involves a set of mechanisms that decreases tax payable in the framework of laws and regulations. Tax avoidance can affect on transparency of information in the firms and vice versa. On this reasoning, the correlation between tax avoidance and disclosure quality is investigable. The statistics sample is about 104 listed companies which are studied over 2010-2014 and the data is analyzed by simultaneous equation method and the correlation between them is investigated. Our findings show there is a negative simultaneous relationship between tax avoidance and disclosure quality. These findings are useful for tax policy makers in determination of relationship between tax avoidance and disclosure quality.

Keywords: Tax Avoidance, Disclosure Quality, Simultaneous Equation
Full-Text [PDF 328 kb]   (1047 Downloads)    
Type of Study: Research | Subject: Economic
Received: 2017/06/21 | Accepted: 2017/06/21 | Published: 2017/06/21


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year 24, Issue 32 (3-2017) Back to browse issues page