Investigating the Moderating Role of Information Asymmetry on the Relationship between Tax Reducing Policies and Earnings Quality in Companies Listed on the Tehran Stock Exchange

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Shayesteh Hadi; Salahi Alahkaram; Nasiri Saeed; KHODAMORADI MOHAMMAD

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Journal Paper

Paper Information

Journal: حسابداری و منافع اجتماعی Year:2022 | Volume:12 | Issue:2 Page(s): 89-120

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Information Journal Paper

Title

Investigating the Moderating Role of Information Asymmetry on the Relationship between Tax Reducing Policies and Earnings Quality in Companies Listed on the Tehran Stock Exchange

Author(s)

Shayesteh Hadi | Salahi Alahkaram | Nasiri Saeed | KHODAMORADI MOHAMMAD | Issue Writer Certificate

Keywords

Earnings Quality

Information Asymmetry

Tax Avoidance

Tax Evasion

Tax Profit Stability

Abstract

Purpose: The purpose of this study is to investigate the moderating role of Information Asymmetry on the relationship between tax reduction policies and Earnings Quality Methodology: In order to achieve the purpose, a sample consists of 120 listed companies on the Tehran Stock Exchange during 2010 to 2019 (1200 observations) was selected and the hypotheses were tested using multivariate regression model. Results: Findings show that there is an inverse and significant relationship between tax reduction policies and Earnings Quality and the Information Asymmetry intensifies this relationship. Conclusion: The existence of tax incentives to reduce taxable income affects the Earnings Quality and provides platform of managerial opportunistic actions in the Information Asymmetry circumstance. Contribution: In the presence of Information Asymmetry, the risk of declining taxable profits through the application of tax-reducing policies increases, so Earnings Quality can be considered as an important factor for risk management in the field of tax accounting.

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APA: Copy

Shayesteh, Hadi, Salahi, Alahkaram, Nasiri, Saeed, & KHODAMORADI, MOHAMMAD. (2022). Investigating the Moderating Role of Information Asymmetry on the Relationship between Tax Reducing Policies and Earnings Quality in Companies Listed on the Tehran Stock Exchange. ACCOUNTING AND SOCIAL INTERESTS, 12(2 ), 89-120. SID. https://sid.ir/paper/1046637/en

Vancouver: Copy

Shayesteh Hadi, Salahi Alahkaram, Nasiri Saeed, KHODAMORADI MOHAMMAD. Investigating the Moderating Role of Information Asymmetry on the Relationship between Tax Reducing Policies and Earnings Quality in Companies Listed on the Tehran Stock Exchange. ACCOUNTING AND SOCIAL INTERESTS[Internet]. 2022;12(2 ):89-120. Available from: https://sid.ir/paper/1046637/en

IEEE: Copy

Hadi Shayesteh, Alahkaram Salahi, Saeed Nasiri, and MOHAMMAD KHODAMORADI, “Investigating the Moderating Role of Information Asymmetry on the Relationship between Tax Reducing Policies and Earnings Quality in Companies Listed on the Tehran Stock Exchange,” ACCOUNTING AND SOCIAL INTERESTS, vol. 12, no. 2 , pp. 89–120, 2022, [Online]. Available: https://sid.ir/paper/1046637/en

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