Volume 25, Issue 35 (2017)                   J Tax Res 2017, 25(35): 128-156 | Back to browse issues page

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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. J Tax Res 2017; 25 (35) :128-156
URL: http://taxjournal.ir/article-1-798-en.html
1- south tehran tax organization , khoramniah@gmail.com
2- central bank of sepah
3- south tehran tax organization
Abstract:   (4459 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.

 

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Type of Study: Applicable | Subject: Accounting
Received: 2016/07/27 | Accepted: 2017/12/3 | Published: 2018/03/19

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