fa تأثیر محافظه کاری بر رابطه بین جریان وجه نقد عملیاتی و درآمد مشمول مالیات قطعی حسابداری Accounting كاربردي Applicable <p dir="RTL" style="margin: 0cm 0cm 10pt; text-align: justify; line-height: 150%; unicode-bidi: embed; direction: rtl; -ms-text-justify: kashida; text-kashida: 0%;"><font color="#000000"><span b="" font-size:="" lang="FA" mso-ascii-font-family:="" mso-bidi-language:="" mso-hansi-font-family:="" new="" style="line-height: 150%; font-family: " times="">هدف</span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: "> این پژوهش بررسی تأثیر محافظه کاری بر رابطه بین جریان وجه نقد عملیاتی و درآمد مشمول مالیات قطعی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران می‌باشد. این پژوهش از نظر هدف از نوع تحقیقات کاربردی و از نظر روش اجرا، توصیفی</span><span font-size:="" lang="AR-SA" sakkal="" style="line-height: 150%; font-family: ">&ndash;</span><span style=&quot;line-height: 150%; font-family: &quot; b=&quot;&quot; mitra&quot;;=&quot;&quot; font-size:=&quot;&quot; 13pt;=&quot;&quot; mso-ascii-font-family:=&quot;&quot; &quot;times=&quot;&quot; new=&quot;&quot; roman&quot;;=&quot;&quot; mso-hansi-font-family:=&quot;&quot; roman&quot;;&quot;=&quot;&quot; lang=&quot;AR-SA&quot;> <span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">همبستگی و از نظر نوع داده‌ها، کمی می‌باشد. در این پژوهش برای جمع آوری داده‌های مربوط به متغیرهای پژوهش از صورت‌های مالی حسابرسی شده استفاده شده است. جامعه آماری این پژوهش کلیه شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران می‌باشد و برای تعیین نمونه پژوهش از روش حذف سیستماتیک </span><span b="" font-size:="" lang="FA" mso-ascii-font-family:="" mso-bidi-language:="" style="line-height: 150%; font-family: ">(388 شرکت) </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">استفاده شده است. برای</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">تجزیه</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">و</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">تحلیل</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">اطلاعات</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">و</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">آزمون</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">فرضیه ها</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">ازضرایب همبستگی، آماره </span><span b="" dir="LTR" style="line-height: 150%; font-size: 13pt; mso-bidi-font-family: "><font face="Calibri">t</font></span><span b="" font-size:="" lang="FA" mso-bidi-language:="" style="line-height: 150%; font-family: "> و </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">مدل</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">رگرسیون</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">خطی</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="FA" mso-ascii-font-family:="" mso-bidi-language:="" style="line-height: 150%; font-family: ">با</span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: "> نرم افزار </span><span b="" dir="LTR" style="line-height: 150%; font-size: 13pt; mso-bidi-font-family: "><font face="Calibri">SPSS</font></span><span b="" font-size:="" mso-bidi-language:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">استفاده شده است</span><span b="" dir="LTR" font-size:="" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: ">.</span><b><span b="" font-size:="" mso-bidi-language:="" style="line-height: 150%; font-family: "> </span></b><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">نتایج</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">حاصل</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">ازتحلیل</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">داده‌ها</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">و</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">آزمون</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">فرضیه ها</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="FA" mso-ascii-font-family:="" mso-bidi-language:="" mso-hansi-font-family:="" style="line-height: 150%; font-family: ">نشان داد </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">که</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">بین</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">جریان</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">وجه</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">نقد</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">عملیاتی</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">و</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">درآمد</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">مشمول</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">مالیات</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">قطعی</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">رابطه</span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-language:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="FA" mso-ascii-font-family:="" mso-bidi-language:="" style="line-height: 150%; font-family: ">معنی‌داری </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">وجود</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">دارد</span><span b="" dir="LTR" font-size:="" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: ">.</span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: "> و محافظه</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">کاری</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">بر</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">رابطه</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">بین</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">جریان</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">وجه</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">نقد</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">عملیاتی</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">و</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">درآمد</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">مشمول</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">مالیات</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">قطعی</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">تأثیر</span><span b="" dir="LTR" font-size:="" lang="AR-SA" mso-ascii-font-family:="" mso-bidi-font-family:="" style="line-height: 150%; font-family: "> </span><span b="" font-size:="" lang="AR-SA" mso-ascii-font-family:="" style="line-height: 150%; font-family: ">دارد.</span></font></p> <p style="margin: 0cm 14.15pt 10pt 0cm; text-align: justify; line-height: 150%; -ms-text-justify: kashida; text-kashida: 0%;"><span font-size:="" new="" style="line-height: 150%; font-family: " times=""><font color="#000000">The purpose of this study,<span dir="RTL"> </span>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 &ndash; data, a little bit. In this research to collect data related to the research&rsquo;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<span dir="RTL"> </span>imoact on the relationship between operational cash flow and definitive taxable income.</font></span></p> <p style="margin: 0cm 14.15pt 10pt 0cm; line-height: 150%;"><span font-size:="" new="" style="line-height: 150%; font-family: " times=""><font color="#000000">&nbsp;</font></span></p> محافظه کاری, جریان وجه نقد عملیاتی, درآمد مشمول مالیات قطعی conservative, operational cash flow, definitive taxable income. 128 156 http://taxjournal.ir/browse.php?a_code=A-10-908-1&slc_lang=fa&sid=1 Ebrahim Abbasi هوشنگ خرم نیا khoramniah@gmail.com 10031947532846004933 10031947532846004933 Yes south tehran tax organization سازمان امور مالیاتی کشور ali asghar khoramnia علی اصغر خرم نیا ali.khoramnia@yahoo.com 10031947532846004934 10031947532846004934 No central bank of sepah بانک سپه شعبه مستق ممتاز مرکزی Mehrdad Mehrkam مهرداد مهرکام mehrkam88@gmail.com 10031947532846004935 10031947532846004935 No south tehran tax organization سازمان امور مالیاتی کشور