1
Associate Professor of Accounting, Shahid Bahonar University of Kerman
2
MA Student in Accounting of Shahid Bahonar University of Kerman
Abstract
The purpose of the present study was to analyze the relationship between taxable income smoothing, future tax avoidance and information content of taxable income. To do so, a sample of 92 companies listed in Tehran Stock Exchange was studied. The criterion used to assess tax avoidance was cash effective tax rate (CETR). The research hypotheses were tested through multivariate regression models in the form of panel analysis methods. The results of the study suggested that there is a negative and significant relationship between taxable income smoothing and CETR; underlying the fact that taxable income smoothing will reduce the uncertainty associated with future tax earnings and allows companies to adopt more successful tax avoidance strategies. Moreover, it was noted that there is a negative and significant relationship between taxable income smoothing and its information content, indicating that taxable income smoothing will reduce the information content of taxable income.
Khodamipour,A. and Roostaie,S. (2014). The Investigation of Relationship Between Smoothing Taxable Income with Tax Avoidance and its Information Content. Journal of Management Accounting and Auditing Knowledge, 3(تابستان 1393), 35-46.
MLA
Khodamipour,A. , and Roostaie,S. . "The Investigation of Relationship Between Smoothing Taxable Income with Tax Avoidance and its Information Content", Journal of Management Accounting and Auditing Knowledge, 3, تابستان 1393, 2014, 35-46.
HARVARD
Khodamipour A., Roostaie S. (2014). 'The Investigation of Relationship Between Smoothing Taxable Income with Tax Avoidance and its Information Content', Journal of Management Accounting and Auditing Knowledge, 3(تابستان 1393), pp. 35-46.
CHICAGO
A. Khodamipour and S. Roostaie, "The Investigation of Relationship Between Smoothing Taxable Income with Tax Avoidance and its Information Content," Journal of Management Accounting and Auditing Knowledge, 3 تابستان 1393 (2014): 35-46,
VANCOUVER
Khodamipour A., Roostaie S. The Investigation of Relationship Between Smoothing Taxable Income with Tax Avoidance and its Information Content. Journal of Management Accounting and Auditing Knowledge, 2014; 3(تابستان 1393): 35-46.