Compiling the Influence Model of Management Accounting Information Quality Components on Tax Avoidance of Tehran Stock Exchange Companies

Q3 Engineering

推进技术 Pub Date : 2023-09-11 DOI:10.52783/tjjpt.v44.i3.672

Mohammad Namazi, Seyyed Hamidreza Rakhsha

引用次数: 0

Abstract

This research aims to formulate a suitable model of tax avoidance by using the effects of quality components of management accounting information (environmental uncertainty, financial reporting, corporate governance, and profit management).The research method is quantitative and descriptive-analytical.This study's statistical population includes companies admitted to the Tehran Bahadur Stock Exchange from 2011 to 2020. The statistical sample was selected using the systematic elimination method of 161 companies and 1610 company years. The results using panel data show that the quality components of management accounting information significantly impact tax avoidance. Profit management, financial reporting, and corporate governance are effective in reducing tax avoidance, and the component of environmental uncertainty is effective in increasing tax avoidance.

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编制管理会计信息质量成分对德黑兰证券交易所公司避税的影响模型

本研究旨在利用管理会计信息质量组成部分(环境不确定性、财务报告、公司治理和利润管理)的影响，制定一个合适的避税模型。研究方法为定量分析和描述分析。本研究的统计人口包括2011年至2020年在德黑兰Bahadur证券交易所上市的公司。采用系统剔除法选取161家公司和1610个公司年作为统计样本。使用面板数据的结果表明，管理会计信息的质量成分显著影响避税。利润管理、财务报告和公司治理在减少避税方面是有效的，而环境不确定性成分在增加避税方面是有效的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

推进技术 Engineering-Aerospace Engineering

CiteScore

1.40

自引率

0.00%

发文量

6610

期刊介绍： "Propulsion Technology" is supervised by China Aerospace Science and Industry Corporation and sponsored by the 31st Institute of China Aerospace Science and Industry Corporation. It is an important journal of Chinese degree and graduate education determined by the Academic Degree Committee of the State Council and the State Education Commission. It was founded in 1980 and is a monthly publication, which is publicly distributed at home and abroad. Purpose of the publication: Adhere to the principles of quality, specialization, standardized editing, and scientific management, publish academic papers on theoretical research, design, and testing of various aircraft, UAVs, missiles, launch vehicles, spacecraft, and ship propulsion systems, and promote the development and progress of turbines, ramjets, rockets, detonation, lasers, nuclear energy, electric propulsion, joint propulsion, new concepts, and new propulsion technologies.