INTERNAL INFORMATION QUALITY, DISCLOSURE QUALITY AND FIRMS' TAX AVOIDANCE

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TAHRIR ARASH; KHOEINI MAHIN

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

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Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2017 | Volume:4 | Issue:1 (12) Page(s): 101-120

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Title

INTERNAL INFORMATION QUALITY, DISCLOSURE QUALITY AND FIRMS' TAX AVOIDANCE

Author(s)

TAHRIR ARASH | KHOEINI MAHIN | Issue Writer Certificate

Keywords

DISCLOSURE QUALITYQ2

INTERNAL INFORMATION QUALITYQ1

TAX AVOIDANCEQ2

TAX RISKQ1

Abstract

Information is the vital resource for each company that managers and shareholders use it for making their decisions. TAX AVOIDANCE is one of the most important decisions based on internal information and on the other hand, it has negative effect on the information disclosure to shareholders. In this study, the effect of INTERNAL INFORMATION QUALITY and DISCLOSURE QUALITY on TAX AVOIDANCE and risk of TAX AVOIDANCE strategies of firms listed in the Tehran Stock Exchange is examined. To test this relations, the data of 967 year-company, include 169 companies during 1386-1392 are gathered. To analyze the data and hypothesis test, the multivariate linear regression and Pearson correlation coefficient are employed. The results show that high quality information allows firms to achieve more TAX AVOIDANCE. And its positive effect is higher on the companies that are associated with greater uncertainty. High quality information does not reduce the risk of TAX AVOIDANCE strategies while higher DISCLOSURE QUALITY decrease TAX AVOIDANCE.

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APA: Copy

TAHRIR, ARASH, & KHOEINI, MAHIN. (2017). INTERNAL INFORMATION QUALITY, DISCLOSURE QUALITY AND FIRMS' TAX AVOIDANCE. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 4(1 (12) ), 101-120. SID. https://sid.ir/paper/252261/en

Vancouver: Copy

TAHRIR ARASH, KHOEINI MAHIN. INTERNAL INFORMATION QUALITY, DISCLOSURE QUALITY AND FIRMS' TAX AVOIDANCE. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2017;4(1 (12) ):101-120. Available from: https://sid.ir/paper/252261/en

IEEE: Copy

ARASH TAHRIR, and MAHIN KHOEINI, “INTERNAL INFORMATION QUALITY, DISCLOSURE QUALITY AND FIRMS' TAX AVOIDANCE,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 4, no. 1 (12) , pp. 101–120, 2017, [Online]. Available: https://sid.ir/paper/252261/en

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