文章基本信息

标题：A study on relationship between lower of cost or market and tax
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作者：Hashem Nikoomaram ; Hamidreza Vakilifard ; Mohamad Owsati 等
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：7
页码：1459-1462
DOI：10.5267/j.msl.2014.6.019
出版社：Growing Science
摘要：Measuring the value of inventory and cashable assets is one of the issues, which influences on total revenue as well as the amount of tax paid to government. This paper presents an empirical investigation to study the relationship between lower of cost or market (LCM) and tax on 708 selected firms listed on Tehran Stock Exchange over the period 2008-2011. The study uses some statistical tests and determines that the tax can be affected by different methods used to calculate the inventory. In other words, The study applies regression analysis as well as Pearson correlation test and confirms that LCM method influences positively on Tax. This helps revenue agencies pay special attention to various methods used in official financial reports.
关键词：Lower of cost or market; Current assets; Tax