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Determinants of Corporate Financial Factors on Tax Reporting Strategy

Year 2017, Volume: 7 Issue: 3, 377 - 381, 01.09.2017

Hashem Valipour Saeid Homayoun Fateme Piran

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

Debt Ratio Long-term Debt Ratio Aggressive Financial Reporting Aggressive Tax Reporting.

Year 2017, Volume: 7 Issue: 3, 377 - 381, 01.09.2017

Hashem Valipour Saeid Homayoun Fateme Piran

Abstract

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Details

Other ID JA64ZV59GZ
Journal Section Research Article
Authors

Hashem Valipour This is me

Saeid Homayoun This is me

Fateme Piran This is me

Publication Date September 1, 2017
Published in Issue Year 2017 Volume: 7 Issue: 3

Cite

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.
AMA Valipour H, Homayoun S, Piran F. Determinants of Corporate Financial Factors on Tax Reporting Strategy. IJEFI. September 2017;7(3):377-381.
Chicago Valipour, Hashem, Saeid Homayoun, and Fateme Piran. “Determinants of Corporate Financial Factors on Tax Reporting Strategy”. International Journal of Economics and Financial Issues 7, no. 3 (September 2017): 377-81.
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 H. Valipour, S. Homayoun, and F. Piran, “Determinants of Corporate Financial Factors on Tax Reporting Strategy”, IJEFI, vol. 7, no. 3, pp. 377–381, 2017.
ISNAD Valipour, Hashem et al. “Determinants of Corporate Financial Factors on Tax Reporting Strategy”. International Journal of Economics and Financial Issues 7/3 (September 2017), 377-381.
JAMA 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, 2017, pp. 377-81.
Vancouver Valipour H, Homayoun S, Piran F. Determinants of Corporate Financial Factors on Tax Reporting Strategy. IJEFI. 2017;7(3):377-81.