INVESTIGATING IMPACT OF TAX AVOIDANCE ON EARNING IINFORMATIVENESS OF FIRMS ACCEPTED IN TEHRAN STOCK EXCHANGE

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KARAMI SHIMA; RAHNAMAY ROODPOSHTI F.; DIANATI ZAHRA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: MANAGEMENT ACCOUNTING Year:2016 | Volume:9 | Issue:28 Page(s): 15-37

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Information Journal Paper

Title

INVESTIGATING IMPACT OF TAX AVOIDANCE ON EARNING IINFORMATIVENESS OF FIRMS ACCEPTED IN TEHRAN STOCK EXCHANGE

Author(s)

KARAMI SHIMA | RAHNAMAY ROODPOSHTI F. | DIANATI ZAHRA | Issue Writer Certificate

Keywords

TAX AVOIDANCEQ1

EARNING IN FORMATIVENESSQ2

INFORMATION CONTENTQ2

INFORMATION ENVIRONMENTQ2

EARNING MANAGEMENTQ2

REPORTINGQ2

Abstract

The purpose of this study is to investigate the effect of TAX AVOIDANCE on EARNING IN FORMATIVENESS as one of the explicit consequences of implementing sophisticated tax strategies. Hence,, we run multiple tests on a sample including 70 firms accepted in Tehran Exchange Market over the period 1387 to 1391. Evidence depicts that TAX AVOIDANCE impairs EARNING IN FORMATIVENESS, for TAX AVOIDANCE triggers not only an increase in opaqueness and complexity of financial REPORTING, but also a reduction in transparency of reports which eventually engenders difficulties for investors in understanding the reported earnings. Thus, investors will put little value on earning in their decision making process. Moreover, further research dealing with explicit consequences of TAX AVOIDANCE contribute us to identify a reduction in the overall INFORMATION ENVIRONMENT of firms which are at a higher level of TAX AVOIDANCE. This reveals that management will not be able to fully compensate the potential loss in EARNING IN FORMATIVENESS associated with TAX AVOIDANCE (even by disclosing alternative information).

Cites

TAX AVOIDANCE AND AGENCY THEORY: EVIDENCE FROM TEHRAN STOCK EXCHANGE (TSE)

References

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APA: Copy

KARAMI, SHIMA, RAHNAMAY ROODPOSHTI, F., & DIANATI, ZAHRA. (2016). INVESTIGATING IMPACT OF TAX AVOIDANCE ON EARNING IINFORMATIVENESS OF FIRMS ACCEPTED IN TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING, 9(28), 15-37. SID. https://sid.ir/paper/198840/en

Vancouver: Copy

KARAMI SHIMA, RAHNAMAY ROODPOSHTI F., DIANATI ZAHRA. INVESTIGATING IMPACT OF TAX AVOIDANCE ON EARNING IINFORMATIVENESS OF FIRMS ACCEPTED IN TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING[Internet]. 2016;9(28):15-37. Available from: https://sid.ir/paper/198840/en

IEEE: Copy

SHIMA KARAMI, F. RAHNAMAY ROODPOSHTI, and ZAHRA DIANATI, “INVESTIGATING IMPACT OF TAX AVOIDANCE ON EARNING IINFORMATIVENESS OF FIRMS ACCEPTED IN TEHRAN STOCK EXCHANGE,” MANAGEMENT ACCOUNTING, vol. 9, no. 28, pp. 15–37, 2016, [Online]. Available: https://sid.ir/paper/198840/en

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