AN INVESTIGATION OF FINANCIAL TRANSPARENCY AND TAX AVOIDANCE BASED ON INSTITUTIONAL OWNERSHIP (THE CASE STUDY TEHRAN STOCK EXCHANGE COMPANIES)

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ABASSZADEH MOHAMMADREZA; FADAEI MORTEZA; MAFTOUNIAN MOHSEN; BABAEI KELARIJANI MAEDEH

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Journal: Financial Economics Year:2016 | Volume:10 | Issue:35 Page(s): 45-74

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Title

AN INVESTIGATION OF FINANCIAL TRANSPARENCY AND TAX AVOIDANCE BASED ON INSTITUTIONAL OWNERSHIP (THE CASE STUDY TEHRAN STOCK EXCHANGE COMPANIES)

Author(s)

ABASSZADEH MOHAMMADREZA | FADAEI MORTEZA | MAFTOUNIAN MOHSEN | BABAEI KELARIJANI MAEDEH | Issue Writer Certificate

Keywords

TRANSPARENCY OF FINANCIAL REPORTINGQ2

INSTITUTIONAL OWNERSHIPQ1

TAX AVOIDANCEQ1

FUZZY REGRESSIONQ2

Abstract

Income’s taxes play a crucial role in government revenue in long- term. The Companies are always trying to pay less tax because of pursuing more profit. TAX AVOIDANCE, a policy adopted by many firms in developing countries has seen as tax incentive. The present study evaluated the relationship between the TRANSPARENCY OF FINANCIAL REPORTING and TAX AVOIDANCE based on INSTITUTIONAL OWNERSHIP in 82 companies listed in Tehran Stock Exchange during 2007-2013. Based on the FUZZY REGRESSION estimation there is a significant inverse relationship between TRANSPARENCY OF FINANCIAL REPORTING (disclosure quality and transparency of profit) and TAX AVOIDANCE (effective tax expense rate and booktax differences). This relationship was stronger in companies with low INSTITUTIONAL OWNERSHIP than in those with high INSTITUTIONAL OWNERSHIP. This finding means that, tax planning activities, the TRANSPARENCY OF FINANCIAL REPORTING decreases, while the impact of INSTITUTIONAL OWNERSHIP level of transparency on the relationship between financial reporting and TAX AVOIDANCE has founded inverse relationship unexpectedly.

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APA: Copy

ABASSZADEH, MOHAMMADREZA, FADAEI, MORTEZA, MAFTOUNIAN, MOHSEN, & BABAEI KELARIJANI, MAEDEH. (2016). AN INVESTIGATION OF FINANCIAL TRANSPARENCY AND TAX AVOIDANCE BASED ON INSTITUTIONAL OWNERSHIP (THE CASE STUDY TEHRAN STOCK EXCHANGE COMPANIES). JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), 10(35), 45-74. SID. https://sid.ir/paper/229001/en

Vancouver: Copy

ABASSZADEH MOHAMMADREZA, FADAEI MORTEZA, MAFTOUNIAN MOHSEN, BABAEI KELARIJANI MAEDEH. AN INVESTIGATION OF FINANCIAL TRANSPARENCY AND TAX AVOIDANCE BASED ON INSTITUTIONAL OWNERSHIP (THE CASE STUDY TEHRAN STOCK EXCHANGE COMPANIES). JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT)[Internet]. 2016;10(35):45-74. Available from: https://sid.ir/paper/229001/en

IEEE: Copy

MOHAMMADREZA ABASSZADEH, MORTEZA FADAEI, MOHSEN MAFTOUNIAN, and MAEDEH BABAEI KELARIJANI, “AN INVESTIGATION OF FINANCIAL TRANSPARENCY AND TAX AVOIDANCE BASED ON INSTITUTIONAL OWNERSHIP (THE CASE STUDY TEHRAN STOCK EXCHANGE COMPANIES),” JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), vol. 10, no. 35, pp. 45–74, 2016, [Online]. Available: https://sid.ir/paper/229001/en

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