The Relationship between Readability of Financial Reports and Tax Aggressiveness via Simultaneous Equation System

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Khani masoum abadi Zabihallah; RAJAB DORRI HOSSEIN

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

Journal Paper

Paper Information

Journal: Financial Accounting Research Year:2019 | Volume:11 | Issue:1 (39) Page(s): 41-54

Download Full-Text

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

Persian Verion

View:

306

Download:

Cites:

Information Journal Paper

Title

The Relationship between Readability of Financial Reports and Tax Aggressiveness via Simultaneous Equation System

Author(s)

Khani masoum abadi Zabihallah | RAJAB DORRI HOSSEIN | Issue Writer Certificate

Keywords

Readability of Financial ReportsQ1

Tax AggressivenessQ1

Simultaneous Equation SystemQ1

Abstract

The purpose of this study is to investigate the relationship between the Readability of Financial Reports and Tax Aggressiveness using Simultaneous Equation System. In order to examine the Readability of Financial Reports, the Fog Index and the Wilson Model [42] are used to examine the Tax Aggressiveness. This is an empirical research for the period is 2013 to 2017. The sample consists of 119 companies listed in Tehran Stock Exchange. To test the research hypotheses simultaneous equations are used in. The findings of the research hypothesis test show that there is a double-sided and significant correlation between research variables. The findings show that, as financial reports become more readable, the cautious Tax Aggressiveness decreases. Also, with an increase in the level of Tax Aggressiveness, the Readability of Financial Reports will decrease. As a result, in the interests of greater transparency and readability and the control of Tax Aggressiveness, attention to these two variables by supervisory authorities and investors is essential.

Cites

No record.

References

No record.

Cite

APA: Copy

Khani masoum abadi, Zabihallah, & RAJAB DORRI, HOSSEIN. (2019). The Relationship between Readability of Financial Reports and Tax Aggressiveness via Simultaneous Equation System. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 11(1 (39) ), 41-54. SID. https://sid.ir/paper/388362/en

Vancouver: Copy

Khani masoum abadi Zabihallah, RAJAB DORRI HOSSEIN. The Relationship between Readability of Financial Reports and Tax Aggressiveness via Simultaneous Equation System. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2019;11(1 (39) ):41-54. Available from: https://sid.ir/paper/388362/en

IEEE: Copy

Zabihallah Khani masoum abadi, and HOSSEIN RAJAB DORRI, “The Relationship between Readability of Financial Reports and Tax Aggressiveness via Simultaneous Equation System,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 11, no. 1 (39) , pp. 41–54, 2019, [Online]. Available: https://sid.ir/paper/388362/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops