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Determinants of Corporate Financial Factors on Tax Reporting Strategy

Author

Listed:
  • Hashem Valipour

    (Accounting Department, Marvdasht Branch, Islamic Azad University, Marvdasht, Iran,)

  • Saeid Homayoun

    (Faculty of Education and Economics, University of G vle, Sweden)

  • Fateme Piran

    (Accounting Department, Marvdasht Branch, Islamic Azad University, Marvdasht, 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.

Suggested Citation

  • Hashem Valipour & Saeid Homayoun & Fateme Piran, 2017. "Determinants of Corporate Financial Factors on Tax Reporting Strategy," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 7(3), pages 377-381.
    • Handle: RePEc:eco:journ1:2017-03-49
    as

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    References listed on IDEAS

    as
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    4. MacKie-Mason, Jeffrey K, 1990. "Do Taxes Affect Corporate Financing Decisions?," Journal of Finance, American Finance Association, vol. 45(5), pages 1471-1493, December.
    5. Collins, Jh & Shackelford, Da, 1992. "Foreign Tax Credit Limitations And Preferred Stock Issuances," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 30, pages 103-124.
    6. Duke, Joanne C. & Hunt, Herbert III, 1990. "An empirical examination of debt covenant restrictions and accounting-related debt proxies," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 45-63, January.
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    Keywords

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    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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