EN
Determinants of Corporate Financial Factors on Tax Reporting Strategy
Öz
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.
Anahtar Kelimeler
Ayrıntılar
Birincil Dil
İngilizce
Konular
-
Bölüm
-
Yayımlanma Tarihi
1 Eylül 2017
Gönderilme Tarihi
1 Eylül 2017
Kabul Tarihi
-
Yayımlandığı Sayı
Yıl 2017 Cilt: 7 Sayı: 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, ve 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 (01 Eylül 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, ve F. Piran, “Determinants of Corporate Financial Factors on Tax Reporting Strategy”, IJEFI, c. 7, sy 3, ss. 377–381, Eyl. 2017, [çevrimiçi]. Erişim adresi: 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 (01 Eylül 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, vd. “Determinants of Corporate Financial Factors on Tax Reporting Strategy”. International Journal of Economics and Financial Issues, c. 7, sy 3, Eylül 2017, ss. 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]. 01 Eylül 2017;7(3):377-81. Erişim adresi: https://izlik.org/JA58JS25HG