THE IMPORTANCE OF THE INTERNAL INFORMATION ENVIRONMENT FOR TAX AVOIDANCE IN THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

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AGHAEI M.A.; HASSANI H.; ASADI Z.

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Journal: Financial Accounting Research Year:2016 | Volume:8 | Issue:4 (30) Page(s): 17-35

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Title

THE IMPORTANCE OF THE INTERNAL INFORMATION ENVIRONMENT FOR TAX AVOIDANCE IN THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

AGHAEI M.A. | HASSANI H. | ASADI Z. | Issue Writer Certificate

Keywords

TAX AVOIDANCEQ1

EFFECTIVE TAX RATEQ2

INTERNAL INFORMATION QUALITYQ1

PROFIT FORECAST ACCURACYQ2

Abstract

This study investigates the effect of internal information environment on TAX AVOIDANCE in the listed companies in Tehran Stock Exchange. Book EFFECTIVE TAX RATE, cash EFFECTIVE TAX RATE and long-run cash EFFECTIVE TAX RATE are used as proxies for TAX AVOIDANCE. Target sample consists of 122 of the listed companies in Tehran Stock Exchange during 1387 to 1393. The results show that there is no significant relationship between earnings announcement speed and TAX AVOIDANCE. On the other hand, the relationship between management forecast accuracy and TAX AVOIDANCE was positive. This positive relationship means that the low managers' earnings forecast accuracy reduces TAX AVOIDANCE activities and managers can invest in companies' information systems to improve the quality of companies' internal information, because internal information with high quality enables companies to find more long-term TAX AVOIDANCE opportunities with recurring and sustained benefits rather than pursuing risky one-time opportunities.

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APA: Copy

AGHAEI, M.A., HASSANI, H., & ASADI, Z.. (2016). THE IMPORTANCE OF THE INTERNAL INFORMATION ENVIRONMENT FOR TAX AVOIDANCE IN THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 8(4 (30) ), 17-35. SID. https://sid.ir/paper/357748/en

Vancouver: Copy

AGHAEI M.A., HASSANI H., ASADI Z.. THE IMPORTANCE OF THE INTERNAL INFORMATION ENVIRONMENT FOR TAX AVOIDANCE IN THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2016;8(4 (30) ):17-35. Available from: https://sid.ir/paper/357748/en

IEEE: Copy

M.A. AGHAEI, H. HASSANI, and Z. ASADI, “THE IMPORTANCE OF THE INTERNAL INFORMATION ENVIRONMENT FOR TAX AVOIDANCE IN THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 8, no. 4 (30) , pp. 17–35, 2016, [Online]. Available: https://sid.ir/paper/357748/en

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