THE EFFECT OF TAX AVOIDANCE ON THE FIRMS’ FINANCIAL REPORTING TRANSPARENCY

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REZAEI FARZIN; DORBEHANI MARJAN

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Paper Information

Journal: IRANIAN JOURNAL OF BUSINESS AND ECONOMICS Year:2014 | Volume:1 | Issue:3 Page(s): 0-0

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Title

THE EFFECT OF TAX AVOIDANCE ON THE FIRMS’ FINANCIAL REPORTING TRANSPARENCY

Author(s)

REZAEI FARZIN | DORBEHANI MARJAN | Issue Writer Certificate

Keywords

TAX AVOIDANCE

TRANSPARENCY

ANALYST FORECAST ERROR

PRICE GAP

ACCRUALS QUALITY

Abstract

The aim of the present study was to investigate the impact of TAX AVOIDANCE on the TRANSPARENCY of financial reporting through profit forecast error variables; PRICE GAP and ACCRUALS QUALITY. The final analysis of the case evaluated variables using the ordinary Least Squares regression (OLS) and using the software Eviews was done. The Tests results of Hypotheses over 99 companies during 2004-2011 shows that among studied company TAX AVOIDANCE has an inverse relation and accrual TAX AVOIDANCE has a direct relationship with the earnings forecasting errors and PRICE GAP. While this result is reversed with respect to the quality of accruals-cash, means that cash TAX AVOIDANCE has a significant and direct relationship and committed TAX AVOIDANCE has an inverse relationship with the quality of accruals.

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APA: Copy

REZAEI, FARZIN, & DORBEHANI, MARJAN. (2014). THE EFFECT OF TAX AVOIDANCE ON THE FIRMS’ FINANCIAL REPORTING TRANSPARENCY. IRANIAN JOURNAL OF BUSINESS AND ECONOMICS, 1(3), 0-0. SID. https://sid.ir/paper/341436/en

Vancouver: Copy

REZAEI FARZIN, DORBEHANI MARJAN. THE EFFECT OF TAX AVOIDANCE ON THE FIRMS’ FINANCIAL REPORTING TRANSPARENCY. IRANIAN JOURNAL OF BUSINESS AND ECONOMICS[Internet]. 2014;1(3):0-0. Available from: https://sid.ir/paper/341436/en

IEEE: Copy

FARZIN REZAEI, and MARJAN DORBEHANI, “THE EFFECT OF TAX AVOIDANCE ON THE FIRMS’ FINANCIAL REPORTING TRANSPARENCY,” IRANIAN JOURNAL OF BUSINESS AND ECONOMICS, vol. 1, no. 3, pp. 0–0, 2014, [Online]. Available: https://sid.ir/paper/341436/en

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