THE IMPACT OF FACTORS RELATED TO THE CONFIDENTIALITY COSTS ON THE QUALITY OF FINANCIAL REPORTING WITH AN EMPHASIS ON TAX AVOIDANCE

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AZADPOOR MOHAMMAD; MOHAMMADZADEH SALTEH HEYDAR

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Journal: Journal of Tax Research Year:2017 | Volume:25 | Issue:35 (83) Page(s): 179-201

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Title

THE IMPACT OF FACTORS RELATED TO THE CONFIDENTIALITY COSTS ON THE QUALITY OF FINANCIAL REPORTING WITH AN EMPHASIS ON TAX AVOIDANCE

Author(s)

AZADPOOR MOHAMMAD | MOHAMMADZADEH SALTEH HEYDAR | Issue Writer Certificate

Keywords

COSTS OF CONFIDENTIALITYQ1

QUALITY OF FINANCIAL REPORTINGQ1

TAX AVOIDANCEQ1

Abstract

The main purpose of this study, the effect of factors related to confidentiality costs on the QUALITY OF FINANCIAL REPORTING with an emphasis on TAX AVOIDANCE in Iran. Factors related to the cost of the confidentiality include growth opportunities, profit margin, product market competition and concentration of ownership. The population of the firms listed in the Tehran Stock Exchange from 2008 to 2014 is the period of study. In this study multivariate linear regression was used to test the hypotheses. The results show that the factors related to confidentiality costs does not affect the QUALITY OF FINANCIAL REPORTING. Also, TAX AVOIDANCE does not effect on relationship between the factors related to confidentiality costs and QUALITY OF FINANCIAL REPORTING.

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APA: Copy

AZADPOOR, MOHAMMAD, & MOHAMMADZADEH SALTEH, HEYDAR. (2017). THE IMPACT OF FACTORS RELATED TO THE CONFIDENTIALITY COSTS ON THE QUALITY OF FINANCIAL REPORTING WITH AN EMPHASIS ON TAX AVOIDANCE. TAX JOURNAL, 25(35 (83) ), 179-201. SID. https://sid.ir/paper/89737/en

Vancouver: Copy

AZADPOOR MOHAMMAD, MOHAMMADZADEH SALTEH HEYDAR. THE IMPACT OF FACTORS RELATED TO THE CONFIDENTIALITY COSTS ON THE QUALITY OF FINANCIAL REPORTING WITH AN EMPHASIS ON TAX AVOIDANCE. TAX JOURNAL[Internet]. 2017;25(35 (83) ):179-201. Available from: https://sid.ir/paper/89737/en

IEEE: Copy

MOHAMMAD AZADPOOR, and HEYDAR MOHAMMADZADEH SALTEH, “THE IMPACT OF FACTORS RELATED TO THE CONFIDENTIALITY COSTS ON THE QUALITY OF FINANCIAL REPORTING WITH AN EMPHASIS ON TAX AVOIDANCE,” TAX JOURNAL, vol. 25, no. 35 (83) , pp. 179–201, 2017, [Online]. Available: https://sid.ir/paper/89737/en

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