EN
Determinants of Corporate Financial Factors on Tax Reporting Strategy
Abstract
The primary objective of present study is to analyze the effects of financial factors on financial and tax reporting decisions. The statistical population of present study includes all companies listed in Tehran Stock Exchange out of which 438 companies are included in the statistical sample of present study. The results suggests that there is a significant positive association between debt ratio and aggressive financial reporting. In addition, there is a significant negative association between debt ratio and aggressive tax reporting.
Keywords
Details
Primary Language
English
Subjects
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Journal Section
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Publication Date
September 1, 2017
Submission Date
September 1, 2017
Acceptance Date
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Published in Issue
Year 2017 Volume: 7 Number: 3
APA
Valipour, H., Homayoun, S., & Piran, F. (2017). Determinants of Corporate Financial Factors on Tax Reporting Strategy. International Journal of Economics and Financial Issues, 7(3), 377-381. https://izlik.org/JA58JS25HG
AMA
1.Valipour H, Homayoun S, Piran F. Determinants of Corporate Financial Factors on Tax Reporting Strategy. IJEFI. 2017;7(3):377-381. https://izlik.org/JA58JS25HG
Chicago
Valipour, Hashem, Saeid Homayoun, and Fateme Piran. 2017. “Determinants of Corporate Financial Factors on Tax Reporting Strategy”. International Journal of Economics and Financial Issues 7 (3): 377-81. https://izlik.org/JA58JS25HG.
EndNote
Valipour H, Homayoun S, Piran F (September 1, 2017) Determinants of Corporate Financial Factors on Tax Reporting Strategy. International Journal of Economics and Financial Issues 7 3 377–381.
IEEE
[1]H. Valipour, S. Homayoun, and F. Piran, “Determinants of Corporate Financial Factors on Tax Reporting Strategy”, IJEFI, vol. 7, no. 3, pp. 377–381, Sept. 2017, [Online]. Available: https://izlik.org/JA58JS25HG
ISNAD
Valipour, Hashem - Homayoun, Saeid - Piran, Fateme. “Determinants of Corporate Financial Factors on Tax Reporting Strategy”. International Journal of Economics and Financial Issues 7/3 (September 1, 2017): 377-381. https://izlik.org/JA58JS25HG.
JAMA
1.Valipour H, Homayoun S, Piran F. Determinants of Corporate Financial Factors on Tax Reporting Strategy. IJEFI. 2017;7:377–381.
MLA
Valipour, Hashem, et al. “Determinants of Corporate Financial Factors on Tax Reporting Strategy”. International Journal of Economics and Financial Issues, vol. 7, no. 3, Sept. 2017, pp. 377-81, https://izlik.org/JA58JS25HG.
Vancouver
1.Hashem Valipour, Saeid Homayoun, Fateme Piran. Determinants of Corporate Financial Factors on Tax Reporting Strategy. IJEFI [Internet]. 2017 Sep. 1;7(3):377-81. Available from: https://izlik.org/JA58JS25HG