THE CONNECTION BETWEEN SYSTEMATIC RISK AND CORPORATE INCOME TAX (A CASE STUDY OF THE TEHRAN STOCK EXCHANGE)

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ABOZARI AYUB; SHAHIKI TASH MOHAMMA NABI; TALEBLO REZA

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Journal: ECONOMIC RESEARCH REVIEW Year:2014 | Volume:14 | Issue:54 Page(s): 101-131

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Title

THE CONNECTION BETWEEN SYSTEMATIC RISK AND CORPORATE INCOME TAX (A CASE STUDY OF THE TEHRAN STOCK EXCHANGE)

Author(s)

ABOZARI AYUB | SHAHIKI TASH MOHAMMA NABI | TALEBLO REZA | Issue Writer Certificate

Keywords

CORPORATE INCOME TAXQ2

SYSTEMATIC RISKQ2

BETA COEFFICIENTQ2

Abstract

CORPORATE INCOME TAXes are the major source of tax revenues. This tax affects the SYSTEMATIC RISKs that companies confront with. Based on the data about 283 companies over period 2004-2011, we use random effects panel data models to examine the relationship between companies' income, profit before tax and the beginning retained earnings Results of this study indicate that there is no specific relationship between SYSTEMATIC RISK and the amount of tax paid by the companies; Among all companies only 93 fail to show significant effects of SYSTEMATIC RISK. Additionally, the sign of the coefficient for the SYSTEMATIC RISK variable is not the same for all the companies. The findings also imply that there is a significant and positive relationship between the ratios of profit before tax to nominal capital and the beginning retained earnings with ratio of tax to nominal capital of the companies. Moreover, the magnitude of the coefficient on the ratio of profit before tax to nominal capital is larger than the beginning retained earnings to nominal capital.

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APA: Copy

ABOZARI, AYUB, SHAHIKI TASH, MOHAMMA NABI, & TALEBLO, REZA. (2014). THE CONNECTION BETWEEN SYSTEMATIC RISK AND CORPORATE INCOME TAX (A CASE STUDY OF THE TEHRAN STOCK EXCHANGE). ECONOMIC RESEARCH REVIEW, 14(54), 101-131. SID. https://sid.ir/paper/67009/en

Vancouver: Copy

ABOZARI AYUB, SHAHIKI TASH MOHAMMA NABI, TALEBLO REZA. THE CONNECTION BETWEEN SYSTEMATIC RISK AND CORPORATE INCOME TAX (A CASE STUDY OF THE TEHRAN STOCK EXCHANGE). ECONOMIC RESEARCH REVIEW[Internet]. 2014;14(54):101-131. Available from: https://sid.ir/paper/67009/en

IEEE: Copy

AYUB ABOZARI, MOHAMMA NABI SHAHIKI TASH, and REZA TALEBLO, “THE CONNECTION BETWEEN SYSTEMATIC RISK AND CORPORATE INCOME TAX (A CASE STUDY OF THE TEHRAN STOCK EXCHANGE),” ECONOMIC RESEARCH REVIEW, vol. 14, no. 54, pp. 101–131, 2014, [Online]. Available: https://sid.ir/paper/67009/en

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