文章基本信息

标题：Investigating the effect of tax costs on accounting conservatism: Evidence from Tehran Stock Exchange
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作者：Mohammad Reza Asgari ; Mohammad Ali Behpouri
期刊名称：Management Science Letters
印刷版ISSN：1923-9335
电子版ISSN：1923-9343
出版年度：2014
卷号：4
期号：1
页码：5-10
DOI：10.5267/j.msl.2013.12.007
出版社：Growing Science
摘要：The purpose of this paper is to study the effect of the tax expenses on accounting conservatism on firms listed on Tehran Stock Exchange. In this study to measure the conservatism accruals is used to test the research hypotheses based on the information gathered from 61 firms listed on Tehran Stock Exchange over the period 2004-2009. Findings indicate that the relationship between conservatism accounting and corporate tax burden was positive and significant. In addition, firms with high book-tax conformity had higher motivation to use the conservative accounting to reduce their tax payments.
关键词：Tax cost; Accounting conservatism; Tehran Stock Exchange