AN EXAMINATION OF THE EFFECT OF TAX REPORTING ON FINANCIAL REPORTING TRANSPARENCY

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TALEBNIA GHODRATOLAH; VAKILIFARD HAMIDREZA; ARAB MAZAR ALI AKBAR; SAMADI LAREGANI MAHMOUD

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Journal: FINANCIAL ACCOUNTING Year:2011 | Volume:3 | Issue:9 Page(s): 67-83

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Title

AN EXAMINATION OF THE EFFECT OF TAX REPORTING ON FINANCIAL REPORTING TRANSPARENCY

Author(s)

TALEBNIA GHODRATOLAH | VAKILIFARD HAMIDREZA | ARAB MAZAR ALI AKBAR | SAMADI LAREGANI MAHMOUD | Issue Writer Certificate

Keywords

FINANCIAL REPORTING TRANSPARENCYQ1

TAX REPORTINGQ2

CERTIFIED PUBLIC ACCOUNTANTQ3

Abstract

The subject of FINANCIAL REPORTING TRANSPARENCY and its importance which has been more highlighted in recent years following unfortunate circumstances and created crises in world stock exchange and specially black September in 1997. The event of September eleventh in 2001, disclosure of World Com, Enron, Xerox, Parmalat on the global level, and fall of Tehran Stock Exchange Index in 1383 caused the subject of financial statement transparency to become a necessary phenomenon to be studied. This study investigates the relationship between TAX REPORTING and FINANCIAL REPORTING TRANSPARENCY. The subjects of the study consist of companies listed in Tehran Stock Exchange, Tehran Tax Affairs Organization, university professors, managers (companies), and CERTIFIED PUBLIC ACCOUNTANTs (auditors) of Tehran in 1389. The sampling method is based on ratio scale, and the sample volume is 150 subjects. The subjects were divided into five. To analyze the data and to indicate whether or not there is a relationship between TAX REPORTING and FINANCIAL REPORTING TRANSPARENCY in each participant group the inferential statistics of correlation coefficient is used and to show the difference between each pair of correlation related to these groups the inferential statistics of Z-Fischer is applied. The results indicate a positive relationship between TAX REPORTING and FINANCIAL REPORTING TRANSPARENCY in that FINANCIAL REPORTING TRANSPARENCY will be secured to a great extent if TAX REPORTING is documented in addition to financial reporting.

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APA: Copy

TALEBNIA, GHODRATOLAH, VAKILIFARD, HAMIDREZA, ARAB MAZAR, ALI AKBAR, & SAMADI LAREGANI, MAHMOUD. (2011). AN EXAMINATION OF THE EFFECT OF TAX REPORTING ON FINANCIAL REPORTING TRANSPARENCY. FINANCIAL ACCOUNTING, 3(9), 67-83. SID. https://sid.ir/paper/168254/en

Vancouver: Copy

TALEBNIA GHODRATOLAH, VAKILIFARD HAMIDREZA, ARAB MAZAR ALI AKBAR, SAMADI LAREGANI MAHMOUD. AN EXAMINATION OF THE EFFECT OF TAX REPORTING ON FINANCIAL REPORTING TRANSPARENCY. FINANCIAL ACCOUNTING[Internet]. 2011;3(9):67-83. Available from: https://sid.ir/paper/168254/en

IEEE: Copy

GHODRATOLAH TALEBNIA, HAMIDREZA VAKILIFARD, ALI AKBAR ARAB MAZAR, and MAHMOUD SAMADI LAREGANI, “AN EXAMINATION OF THE EFFECT OF TAX REPORTING ON FINANCIAL REPORTING TRANSPARENCY,” FINANCIAL ACCOUNTING, vol. 3, no. 9, pp. 67–83, 2011, [Online]. Available: https://sid.ir/paper/168254/en

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