The Impact of Tax Avoidance on Earning Predictability (Evidence from Tehran Stock Exchange (TSE))

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.

gholamikian alireza; faghih mohsen

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

Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2017 | Volume:25 | Issue:33 (81) Page(s): 227-244

Download Full-Text

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

Persian Verion

View:

802

Download:

Cites:

Information Journal Paper

Title

The Impact of Tax Avoidance on Earning Predictability (Evidence from Tehran Stock Exchange (TSE))

Author(s)

gholamikian alireza | faghih mohsen | Issue Writer Certificate

Keywords

Tax AvoidanceQ1

Earning QualityQ1

Earning PredictabilityQ1

Abstract

From the beginning of the third millennium, the issue of Tax Avoidance is examined from different aspects, but there is little evidence to the type of action on Earning Quality including earnings predictability. Accordingly, this research seeks to study the impact of Tax Avoidance on earnings predictability of listed companies in Tehran Stock Exchange. To test the hypothesis, the panel data from 99 companies during 2005-2013 have been analyzed by Eviews 7. The results showed that Tax Avoidance reduces earnings predictability. In other words, although Tax Avoidance has resulted in increased future cash flows but it may be reduced due to the uncertainty in realization of the Earning Predictability.

Cites

No record.

References

No record.

Cite

APA: Copy

gholamikian, alireza, & faghih, mohsen. (2017). The Impact of Tax Avoidance on Earning Predictability (Evidence from Tehran Stock Exchange (TSE)). TAX JOURNAL, 25(33 (81) ), 227-244. SID. https://sid.ir/paper/89745/en

Vancouver: Copy

gholamikian alireza, faghih mohsen. The Impact of Tax Avoidance on Earning Predictability (Evidence from Tehran Stock Exchange (TSE)). TAX JOURNAL[Internet]. 2017;25(33 (81) ):227-244. Available from: https://sid.ir/paper/89745/en

IEEE: Copy

alireza gholamikian, and mohsen faghih, “The Impact of Tax Avoidance on Earning Predictability (Evidence from Tehran Stock Exchange (TSE)),” TAX JOURNAL, vol. 25, no. 33 (81) , pp. 227–244, 2017, [Online]. Available: https://sid.ir/paper/89745/en

Related Journal Papers