ANALYTICAL REVIEW OF RELATIONSHIP BETWEEN CHANGES OF THE ITEMS OF FINANCIAL STATEMENTS AND CHANGES OF TAX IN THE ACCEPTED COMPANIES IN TEHRAN'S STOCK EXCHANGE

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.

SAFARYAZDI HASSAN

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

Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2011 | Volume:NEW SERIES - 18 | Issue:9 (57) Page(s): 165-198

Download Full-Text

Persian Verion

View:

1,247

Download:

Cites:

Information Journal Paper

Title

ANALYTICAL REVIEW OF RELATIONSHIP BETWEEN CHANGES OF THE ITEMS OF FINANCIAL STATEMENTS AND CHANGES OF TAX IN THE ACCEPTED COMPANIES IN TEHRAN'S STOCK EXCHANGE

Author(s)

SAFARYAZDI HASSAN | Issue Writer Certificate

Keywords

TAXQ2

TAXPAYERQ3

TAX AUDITINGQ3

FINANCIAL AUDITINGQ3

ACCRUAL AND CASH ITEMS OF FINANCIAL STATEMENTSQ3

PERCENTAGE OF CHANGES OF ITEMS OF FINANCIAL STATEMENTSQ3

PERCENTAGE OF CHANGES OF TAXQ3

TAXABLE INCOMEQ3

Abstract

Main Financial statements are presented reports that users notice them more than others. Therefore, the information by these statements must be analyzed. On this basis, financial statements must be effective on the users' decision making.Therefore, the assessment of financial statements, on the basis of the ability of TAX prediction is being investigated. This research evaluates the relationship between the information and items of balance sheet, income statement, cash flow with TAX.To this aim, with the use of correlation test, the relationship between the changes of the items of financial statements and the changes of TAX in some companies in Tehran's stock exchange are examined. Finally this research concludes that none of the items of financial statements can predict the TAX. It means that there isn’t any correlation between the changes of items of financial statements and the changes of TAX. If there exists a correlation, the ability of items for prediction will be analyzed and determined by simple and multiple regression method. The final result of this research is that although the items of financial statements can not predict the TAX and three main hypotheses are rejected because of the differences between TAX laws and accounting standards.

Cites

References

No record.

Cite

APA: Copy

SAFARYAZDI, HASSAN. (2011). ANALYTICAL REVIEW OF RELATIONSHIP BETWEEN CHANGES OF THE ITEMS OF FINANCIAL STATEMENTS AND CHANGES OF TAX IN THE ACCEPTED COMPANIES IN TEHRAN'S STOCK EXCHANGE. TAX JOURNAL, NEW SERIES - 18(9 (57)), 165-198. SID. https://sid.ir/paper/89718/en

Vancouver: Copy

SAFARYAZDI HASSAN. ANALYTICAL REVIEW OF RELATIONSHIP BETWEEN CHANGES OF THE ITEMS OF FINANCIAL STATEMENTS AND CHANGES OF TAX IN THE ACCEPTED COMPANIES IN TEHRAN'S STOCK EXCHANGE. TAX JOURNAL[Internet]. 2011;NEW SERIES - 18(9 (57)):165-198. Available from: https://sid.ir/paper/89718/en

IEEE: Copy

HASSAN SAFARYAZDI, “ANALYTICAL REVIEW OF RELATIONSHIP BETWEEN CHANGES OF THE ITEMS OF FINANCIAL STATEMENTS AND CHANGES OF TAX IN THE ACCEPTED COMPANIES IN TEHRAN'S STOCK EXCHANGE,” TAX JOURNAL, vol. NEW SERIES - 18, no. 9 (57), pp. 165–198, 2011, [Online]. Available: https://sid.ir/paper/89718/en

Related Journal Papers