THE ANALYSIS OF FINANCIAL REPORTING QUALITY AND TAX AVOIDANCE ACCORDING TO GOVERNMENTAL OWNERSHIP AND POLITICAL CONNECTIONS

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EBRAHIMI SEYED KAZEM; BAHRAMINASAB ALI; HASANZADEH MEHDI

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Journal: JOURNAL OF PUBLIC ORGANZATIONS MANAGEMENT Year:2017 | Volume:5 | Issue:2 Page(s): 151-166

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Title

THE ANALYSIS OF FINANCIAL REPORTING QUALITY AND TAX AVOIDANCE ACCORDING TO GOVERNMENTAL OWNERSHIP AND POLITICAL CONNECTIONS

Author(s)

EBRAHIMI SEYED KAZEM | BAHRAMINASAB ALI | HASANZADEH MEHDI | Issue Writer Certificate

Keywords

GOVERNMENTAL OWNERSHIPQ1

POLITICAL COMMUNICATIONQ1

THE QUALITY OF FINANCIAL REPORTING AND TAX AVOIDANCEQ1

Abstract

Directors of public companies have short-term horizons decisions, so they are try to use every possible means, including manipulation and earnings management, to improve their current performance and therefore increase their reward. In addition relations and political connections influence not only on the financial position of economic firms, but it also affects managers' motivation in relation to earnings management. Finally, it is expected that this situation creates significant differences in tax policy and the quality of corporate reporting; the aim of this study was to determine the effect of GOVERNMENTAL OWNERSHIP and political connections on financial reporting quality and tax avoidance. In this study, the data from 106 company listed in the Tehran Stock Exchange in the period from 2010 to 2015 were used, the results of multivariate regression model shows that GOVERNMENTAL OWNERSHIP and political connections have negative and significant effect on the quality of financial reporting and when the percentage of GOVERNMENTAL OWNERSHIP or political connections rise, leads to reduced quality of corporate reporting. The results also showed that GOVERNMENTAL OWNERSHIP companies have no significant effect on tax avoidance, but political connections have a significant positive effect on corporate tax avoidance.

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APA: Copy

EBRAHIMI, SEYED KAZEM, BAHRAMINASAB, ALI, & HASANZADEH, MEHDI. (2017). THE ANALYSIS OF FINANCIAL REPORTING QUALITY AND TAX AVOIDANCE ACCORDING TO GOVERNMENTAL OWNERSHIP AND POLITICAL CONNECTIONS. JOURNAL OF PUBLIC ORGANZATIONS MANAGEMENT, 5(2 ), 151-166. SID. https://sid.ir/paper/261495/en

Vancouver: Copy

EBRAHIMI SEYED KAZEM, BAHRAMINASAB ALI, HASANZADEH MEHDI. THE ANALYSIS OF FINANCIAL REPORTING QUALITY AND TAX AVOIDANCE ACCORDING TO GOVERNMENTAL OWNERSHIP AND POLITICAL CONNECTIONS. JOURNAL OF PUBLIC ORGANZATIONS MANAGEMENT[Internet]. 2017;5(2 ):151-166. Available from: https://sid.ir/paper/261495/en

IEEE: Copy

SEYED KAZEM EBRAHIMI, ALI BAHRAMINASAB, and MEHDI HASANZADEH, “THE ANALYSIS OF FINANCIAL REPORTING QUALITY AND TAX AVOIDANCE ACCORDING TO GOVERNMENTAL OWNERSHIP AND POLITICAL CONNECTIONS,” JOURNAL OF PUBLIC ORGANZATIONS MANAGEMENT, vol. 5, no. 2 , pp. 151–166, 2017, [Online]. Available: https://sid.ir/paper/261495/en

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