Determinants of Corporate Financial Factors on Tax Reporting Strategy

Hashem Valipour; Saeid Homayoun; Fateme Piran

Determinants of Corporate Financial Factors on Tax Reporting Strategy

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Authors

Hashem Valipour Department of Accounting, Islamic Azad University, Marvdasht Branch, Iran
Saeid Homayoun Faculty of Education and Economics, Department of Business and Economic Studies, University of Gavle.
Fateme Piran Department of Accounting, Islamic Azad University, Marvdasht Branch, Iran.

Abstract

The primary objective of present study is to analyze the effects of financial factors on financial and tax reporting decisions. The statistical population of present study includes all companies listed in Tehran Stock Exchange out of which 438 companies are included in the statistical sample of present study. The results suggests that there is a significant positive association between debt ratio and aggressive financial reporting. In addition, there is a significant negative association between debt ratio and aggressive tax reporting.Keywords: Debt Ratio, Long-term Debt Ratio, Aggressive Financial Reporting, Aggressive Tax Reporting.JEL Classifications: M4; H25; H2

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Published

2017-06-29

How to Cite

Valipour, H., Homayoun, S., & Piran, F. (2017). Determinants of Corporate Financial Factors on Tax Reporting Strategy. International Journal of Economics and Financial Issues, 7(3), 377–381. Retrieved from https://econjournals.com/index.php/ijefi/article/view/4322