Volume 25, Issue 35 (2017)                   J Tax Res 2017, 25(35): 180-201 | Back to browse issues page

XML Persian Abstract Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

The impact of factors related to the confidentiality costs on the quality of financial reporting with an emphasis on tax avoidance. J Tax Res. 2017; 25 (35) :180-201
URL: http://taxjournal.ir/article-1-922-en.html
Abstract:   (3539 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.
Full-Text [PDF 393 kb]   (1510 Downloads)    
Type of Study: Research | Subject: Accounting
Received: 2016/12/28 | Accepted: 2017/10/8 | Published: 2018/03/19

Add your comments about this article : Your username or Email:
CAPTCHA

Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

© 2022 CC BY-NC 4.0 | Journal of Tax Research

Designed & Developed by : Yektaweb