{"title":"Compiling the Influence Model of Management Accounting Information Quality Components on Tax Avoidance of Tehran Stock Exchange Companies","authors":"Mohammad Namazi, Seyyed Hamidreza Rakhsha","doi":"10.52783/tjjpt.v44.i3.672","DOIUrl":null,"url":null,"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.","PeriodicalId":39883,"journal":{"name":"推进技术","volume":"40 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"推进技术","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.52783/tjjpt.v44.i3.672","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Engineering","Score":null,"Total":0}
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.
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.
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