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Determinants of Corporate Financial Factors on Tax Reporting Strategy

Yıl 2017, Cilt: 7 Sayı: 3, 377 - 381, 01.09.2017

Hashem Valipour Saeid Homayoun Fateme Piran

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

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

Yıl 2017, Cilt: 7 Sayı: 3, 377 - 381, 01.09.2017

Hashem Valipour Saeid Homayoun Fateme Piran

Öz

Toplam 0 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA64ZV59GZ
Bölüm Araştırma Makalesi
Yazarlar

Hashem Valipour Bu kişi benim

Saeid Homayoun Bu kişi benim

Fateme Piran Bu kişi benim

Yayımlanma Tarihi 1 Eylül 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 7 Sayı: 3

Kaynak Göster

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. Eylül 2017;7(3):377-381.
Chicago Valipour, Hashem, Saeid Homayoun, ve Fateme Piran. “Determinants of Corporate Financial Factors on Tax Reporting Strategy”. International Journal of Economics and Financial Issues 7, sy. 3 (Eylül 2017): 377-81.
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 H. Valipour, S. Homayoun, ve F. Piran, “Determinants of Corporate Financial Factors on Tax Reporting Strategy”, IJEFI, c. 7, sy. 3, ss. 377–381, 2017.
ISNAD Valipour, Hashem vd. “Determinants of Corporate Financial Factors on Tax Reporting Strategy”. International Journal of Economics and Financial Issues 7/3 (Eylül 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 vd. “Determinants of Corporate Financial Factors on Tax Reporting Strategy”. International Journal of Economics and Financial Issues, c. 7, sy. 3, 2017, ss. 377-81.
Vancouver Valipour H, Homayoun S, Piran F. Determinants of Corporate Financial Factors on Tax Reporting Strategy. IJEFI. 2017;7(3):377-81.