A REVIEW OF INFORMATION CONTENT BETWEEN DIFFERENCE DEFINITE TAX AND DECLARATION TAX

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MODARRES A.; Z.BORJI H.

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

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Journal: MANAGEMENT ACCOUNTING Year:2013 | Volume:6 | Issue:17 Page(s): 15-28

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Title

A REVIEW OF INFORMATION CONTENT BETWEEN DIFFERENCE DEFINITE TAX AND DECLARATION TAX

Author(s)

MODARRES A. | Z.BORJI H. | Issue Writer Certificate

Keywords

DEFINITE TAXQ2

DECLARATION TAXQ2

EARNING QUALITYQ2

MARKET VALUE STOCKQ2

Abstract

Among the topics which have been neglected or paid less attention in our country, is the consideration of relative information resulted from the difference between the expressive and DEFINITE TAXes of the companies. This research intends to investigate the scale of correlation of the difference related to expressive and DEFINITE TAX of the companies and the value of the stock market and the output of the stocks. Also in this research the scale of correlation of the difference related to expressive and DEFINITE TAX of the companies with the low EARNING QUALITY and the value of its stock market are going to be examined. The research results show that there is not a significantly relation in this regard. Also in the companies with the low EARNING QUALITY, the reason of difference related to expressive and DEFINITE TAX does not play an important role in the judgment of the companies’ work.The reason which can be mentioned for this lack of impression on the value of the stock market is that between the expressive interest by the tax clients and the income inclusive tax designated by tax foundation.

Cites

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

References

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APA: Copy

MODARRES, A., & Z.BORJI, H.. (2013). A REVIEW OF INFORMATION CONTENT BETWEEN DIFFERENCE DEFINITE TAX AND DECLARATION TAX. MANAGEMENT ACCOUNTING, 6(17), 15-28. SID. https://sid.ir/paper/198919/en

Vancouver: Copy

MODARRES A., Z.BORJI H.. A REVIEW OF INFORMATION CONTENT BETWEEN DIFFERENCE DEFINITE TAX AND DECLARATION TAX. MANAGEMENT ACCOUNTING[Internet]. 2013;6(17):15-28. Available from: https://sid.ir/paper/198919/en

IEEE: Copy

A. MODARRES, and H. Z.BORJI, “A REVIEW OF INFORMATION CONTENT BETWEEN DIFFERENCE DEFINITE TAX AND DECLARATION TAX,” MANAGEMENT ACCOUNTING, vol. 6, no. 17, pp. 15–28, 2013, [Online]. Available: https://sid.ir/paper/198919/en

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