Investigating the effect of tax costs on accounting conservatism: Evidence from Tehran Stock Exchange

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...

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Bibliographic Details
Main Authors: Mohammad Reza Asgari, Mohammad Ali Behpouri
Format: Article
Language:English
Published: Growing Science 2014-01-01
Series:Management Science Letters
Subjects:
Online Access:http://www.growingscience.com/msl/Vol4/msl_2013_379.pdf