THE INFLUENCE OF CONSERVATISM ON RELATIONSHIP BETWEEN OPERATIONAL CASH FLOW AND DEFINITIVE TAXABLE INCOME

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MEHRKAM MEHRDAD; KHORAMNIA HOUSHANG; ALI.KHORAMNIA A.A.

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Paper Information

Journal: Journal of Tax Research Year:2017 | Volume:25 | Issue:35 (83) Page(s): 127-156

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Title

THE INFLUENCE OF CONSERVATISM ON RELATIONSHIP BETWEEN OPERATIONAL CASH FLOW AND DEFINITIVE TAXABLE INCOME

Author(s)

MEHRKAM MEHRDAD | KHORAMNIA HOUSHANG | ALI.KHORAMNIA A.A. | Issue Writer Certificate

Keywords

CONSERVATIVEQ2

OPERATIONAL CASH FLOWQ1

DEFINITIVE TAXABLE INCOMEQ1

Abstract

The purpose of this study, is the study of influence of conservatism on relationship between OPERATIONAL CASH FLOW and income taxed definitively accepted by the companies on the Tehran stock exchange. This research in terms of the objective applied research and in terms of the type of the exercise method, is a description- correlation and the type of solidarity- data, a little bit. In this research to collect data related to the research’s variables the audited financial statement has been used. The statistical community this research accepted all the companies on the Tehran stock exchange and to determine the samples of systematic removal method (388). For data analysis and correlation coefficients of test hypotheses, t statistics and regression by SPSS is used. finding, show the significant relationship between OPERATIONAL CASH FLOW and DEFINITIVE TAXABLE INCOME, and conservatism imoact on the relationship between OPERATIONAL CASH FLOW and DEFINITIVE TAXABLE INCOME.

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APA: Copy

MEHRKAM, MEHRDAD, KHORAMNIA, HOUSHANG, & ALI.KHORAMNIA, A.A.. (2017). THE INFLUENCE OF CONSERVATISM ON RELATIONSHIP BETWEEN OPERATIONAL CASH FLOW AND DEFINITIVE TAXABLE INCOME. TAX JOURNAL, 25(35 (83) ), 127-156. SID. https://sid.ir/paper/89736/en

Vancouver: Copy

MEHRKAM MEHRDAD, KHORAMNIA HOUSHANG, ALI.KHORAMNIA A.A.. THE INFLUENCE OF CONSERVATISM ON RELATIONSHIP BETWEEN OPERATIONAL CASH FLOW AND DEFINITIVE TAXABLE INCOME. TAX JOURNAL[Internet]. 2017;25(35 (83) ):127-156. Available from: https://sid.ir/paper/89736/en

IEEE: Copy

MEHRDAD MEHRKAM, HOUSHANG KHORAMNIA, and A.A. ALI.KHORAMNIA, “THE INFLUENCE OF CONSERVATISM ON RELATIONSHIP BETWEEN OPERATIONAL CASH FLOW AND DEFINITIVE TAXABLE INCOME,” TAX JOURNAL, vol. 25, no. 35 (83) , pp. 127–156, 2017, [Online]. Available: https://sid.ir/paper/89736/en

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