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THE INFLUENCE OF EFFECTIVE TAX RATE ON THE DISCLOSURE OF FINANCIAL STATEMENTS OF ACCEPTED COMPANIES IN TEHRAN STOCK EXCHANGE


 
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1. Title Title of document THE INFLUENCE OF EFFECTIVE TAX RATE ON THE DISCLOSURE OF FINANCIAL STATEMENTS OF ACCEPTED COMPANIES IN TEHRAN STOCK EXCHANGE
 
2. Creator Author's name, affiliation, country Behnam Badri Bageh Jan; Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran
 
2. Creator Author's name, affiliation, country Farid Rahimi; Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran
 
2. Creator Author's name, affiliation, country Aram Mohammadi; Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran
 
3. Subject Discipline(s)
 
3. Subject Keyword(s) voluntary disclosure, mandatory disclosure, effective tax rate, financial statements
 
4. Description Abstract

Tax is one of the most major political tools of governments and the most important source of their incomes and costs supplement. The dependency to the oil incomes can be reduced to zero by prevention of tax evasion. For decreasing the dependency to the oil incomes, we are needful to increase the levies in country. The optimized levies and actual taxes not only increase the government's tax incomes but lead to a tax justice. The disclosure of accounting information was notified as one of the most important subjects for researchers from long time ago and the final product is considered as an accounting system. Actually, the final purpose of accounting system is providing information for benefited persons in the form of in and out-organization reports and the complete information disclosure can be an underlie of fiscal justice. This study surveys the relationship between the influences of effective tax rate and the level of financial statements disclosure of accepted companies in Tehran Stock Exchange. In this research, the multi variable regression analysis according to the panel data in order to survey the relationship of effective tax rate with the level of financial statements disclosure during the years of 2011 to 2015. The study sample is included of 94 listed companies in Tehran Stock Exchange for a temporal duration of 5 years. The results show that there is a reverse meaningful relationship between the effective tax rate and the level of mandatory financial statements disclosure; means, as effective tax rate gets higher, the level of mandatory disclosure gets lower and also there isn't any meaningful relationship between effective tax rate and the level of voluntary financial statements disclosure.

 

JEL: G15, E44, O16, H25

 

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5. Publisher Organizing agency, location Open Access Publishing Group
 
6. Contributor Sponsor(s)
 
7. Date (YYYY-MM-DD) 2017-05-23
 
8. Type Status & genre Peer-reviewed Article
 
8. Type Type
 
9. Format File format PDF, Academia.edu, Read the full article on Calameo
 
10. Identifier Uniform Resource Identifier https://oapub.org/soc/index.php/EJEFR/article/view/96
 
10. Identifier Digital Object Identifier (DOI) http://dx.doi.org/10.46827/ejefr.v0i0.96
 
11. Source Title; vol., no. (year) European Journal of Economic and Financial Research; Vol 2, No 2 (2017)
 
12. Language English=en en
 
13. Relation Supp. Files
 
14. Coverage Geo-spatial location, chronological period, research sample (gender, age, etc.)
 
15. Rights Copyright and permissions Copyright (c) 2018 Behnam Badri Bageh Jan, Farid Rahimi, Aram Mohammadi
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