TAX AND CONSERVATISM IN FINANCIAL REPORTING, AND THE VALUE RELEVANCE OF ACCOUNTING DATA

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KHODAMIPOUR A.; TORKZADEH MAHANI A.

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Paper Information

Journal: Financial Accounting Research Year:2011 | Volume:3 | Issue:3 (9) Page(s): 127-146

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Information Journal Paper

Title

TAX AND CONSERVATISM IN FINANCIAL REPORTING, AND THE VALUE RELEVANCE OF ACCOUNTING DATA

Author(s)

KHODAMIPOUR A. | TORKZADEH MAHANI A. | Issue Writer Certificate

Keywords

CONSERVATISMQ2

PRE TAX BOOK INCOMEQ3

TAXABLE INCOMEQ2

RELEVANCEQ2

Abstract

This study investigates whether taxes affect CONSERVATISM in financial reporting and the RELEVANCE of the resulting financial accounting data for valuation purposes or not. Research method is cross-sectional regression. Sample consists of 123 firms in Tehran Stock Exchange (TSE) and sample spans the period 2005 – 2009. To test H1, H2 used two adjusted equation based on Terry J. Shevlin. Results indicate that firms with large positive difference between cash flows from operations and TAXABLE INCOME are the most conservative but firms with large negative difference between cash flows from operations and TAXABLE INCOME are not less conservative. In addition, I examine whether the value RELEVANCE of financial accounting information is impaired for firms that are influenced by taxation. The evidence in my value RELEVANCE tests is generally consistent with the value RELEVANCE in financial reporting information not necessarily being decreased when tax rules influence financial reporting incentives rather being increased.

Cites

THE EFFECT OF CONSERVATISM ON ACCOUNTING INFORMATION QUALITY OF CORPORATIONS LISTED IN TEHRAN STOCK EXCHANGE

References

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APA: Copy

KHODAMIPOUR, A., & TORKZADEH MAHANI, A.. (2011). TAX AND CONSERVATISM IN FINANCIAL REPORTING, AND THE VALUE RELEVANCE OF ACCOUNTING DATA. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 3(3 (9)), 127-146. SID. https://sid.ir/paper/155117/en

Vancouver: Copy

KHODAMIPOUR A., TORKZADEH MAHANI A.. TAX AND CONSERVATISM IN FINANCIAL REPORTING, AND THE VALUE RELEVANCE OF ACCOUNTING DATA. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2011;3(3 (9)):127-146. Available from: https://sid.ir/paper/155117/en

IEEE: Copy

A. KHODAMIPOUR, and A. TORKZADEH MAHANI, “TAX AND CONSERVATISM IN FINANCIAL REPORTING, AND THE VALUE RELEVANCE OF ACCOUNTING DATA,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 3, no. 3 (9), pp. 127–146, 2011, [Online]. Available: https://sid.ir/paper/155117/en

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