Omid Pour-heidari; Mohammad Hasan Fadavi; Meysam Amini-nia
Volume 14, Issue 52 , April 2014, , Pages 85-69
Abstract
Abstract In this paper, the impact of tax avoidance on the transparency of financial reporting of firms listed in Tehran Stock Exchange is investigated. The indexes that are used to measure tax avoidance and financial reporting transparency are respectively effective tax rate and accruals quality. The ...
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Abstract In this paper, the impact of tax avoidance on the transparency of financial reporting of firms listed in Tehran Stock Exchange is investigated. The indexes that are used to measure tax avoidance and financial reporting transparency are respectively effective tax rate and accruals quality. The sample of study consists of 75 firms listed in Tehran Stock Exchange during the period of 2001 to 2010. In order to test the research hypothesis, ordinary least squares (OLS) regression is used. The results show that tax planning activity reduce financial reporting transparency. In other words, we can say that tax planning activity is required for masking complex transactions and this negatively affect the information environment of the companies and reduce financial reporting transparency.
Ali Ghanbari; Seyed Hadi Makhzan Moosavi
Volume 11, Issue 42 , October 2011, , Pages 91-113
Abstract
The size of the underground economy (UE) is valuable information in the
formulation of macroeconomic and fiscal policy. According to the hidden nature of
underground economy, there will be a problem for studying and measuring it, therefore
methods of common measure have set about estimating these ...
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The size of the underground economy (UE) is valuable information in the
formulation of macroeconomic and fiscal policy. According to the hidden nature of
underground economy, there will be a problem for studying and measuring it, therefore
methods of common measure have set about estimating these activities so that it will face
with exclusive assumptions. This study applies fuzzy set theory and fuzzy logic to construct
an annual time-series for the (unobservable) Iran UE over the period 19782006. Three
major factors affecting the size of the UE, the effective tax rate, unemployment rate and the
degree of government regulations, are used. The result of this study has been compared with
MMIC model. Although these two studies have different procedures, they have generally
defensive and almost similar results in underground economy. In the meanwhile the featured
phenomenon of fuzzy values show that it can present better patterns in underground
economy. The advantage of applying fuzzy logic is twofolds. First, it can avoid the complex
calculations in conventional econometric models. Second, fuzzy rules with linguistic terms
are easy for human to understand it.
