Saeed Esmaeeli, Saeed Jabbarzade Kangarlouee, Morteza Motavassel,
Volume 22, Issue 24 (3-2015)
Abstract
The aim of this research is to investigate the Taxable income Smoothing relationship with Tax avoidance and Information content of taxable income in Tehran Stock Exchange listed companies. For achieving research objectives, in eight-year period (2004 until 2011), 87 accepted active companies are studied. In this research Taxable income smoothing as an independent variable and Tax avoidance and information content of taxable income as a dependent variable are examined. To investigate Tax avoidance, two proxies namely Current Effective Tax Rate (CURETR) and Cash Effective Tax Rate (CASHETR) are used. The Final results show that Taxable income smoothing has a significant and positive relation with tax avoidance but It doesn’t have significant relation with information content of taxable income.
