An Investigation on the Effect of Tax Avoidance on the Transparency of Financial Reporting Firms Listed in Tehran Stock Exchange

Abstract In this paper, the impact of tax avoidance on the transparency of financial reporting of firms listed in Tehran Stock Exchange is investigated. The indexes that are used to measure tax avoidance and financial reporting transparency are respectively effective tax rate and accruals quality. T...

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Principais autores:	Omid Pour-heidari, Mohammad Hasan Fadavi, Meysam Amini-nia
Formato:	Artigo
Idioma:	Persa
Publicado:	Allameh Tabataba'i University Press 2014-03-01
Series:	Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī
Assuntos:	tax avoidance effective tax rate financial reporting transparency accruals quality
Acceso en liña:	https://joer.atu.ac.ir/article_143_fb7ebad8c81081e98fbb7b10efa90466.pdf
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