Hossein Etemadi; Ahmad reza Maroufi; Zohreh Mohammadi shad
Abstract
Today, accountants all around the world, use accounting doctorines and share it with others with the idea that what they communicate is nothing but neutral measurement of economic events. What they communicate, however, is based on standards and procedures that bear a specific discourse. In this paper, ...
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Today, accountants all around the world, use accounting doctorines and share it with others with the idea that what they communicate is nothing but neutral measurement of economic events. What they communicate, however, is based on standards and procedures that bear a specific discourse. In this paper, we search for this subtle discourse in order to determine what is actually transmitted to the audience with the seemingly neutral numbers and in this process, the social punishments are replaced by which peculiar discipline. So we take the statemmenf of “Financial Reporting Theoretical Concepts”, known as Iranian Conceptual Framework, as the basis of Iranian accounting standards as a subject for content and discourse analysis. We show that by dissemination of the financialization discourse embedded in the statement, accountants promote unwritten and unspoken thoughts that take the national economy to a state of annihilation through what we call Absenteeism and Illiability
MohammadAli Sari
Abstract
In this study by measuring tax risk based on uncertainty approach, the relationship between tax avoidance and tax risk was investigated by applying data collected from 114 companies during the years 2009 to 2015. For this purpose, the lower effective tax rate (ETR) and non-steady tax situation over time ...
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In this study by measuring tax risk based on uncertainty approach, the relationship between tax avoidance and tax risk was investigated by applying data collected from 114 companies during the years 2009 to 2015. For this purpose, the lower effective tax rate (ETR) and non-steady tax situation over time is considered as tax avoidance and tax risk, respectively. The results show that a significant negative relationship exists between the effective tax rate and tax risk. It means that companies with lower ETR cannot continuously preserve their low pay taxes, and therefore their tax risk would be high. Hence, the policy of tax decrease due to its uncertainty is a risky tax avoidance. This finding provides new evidence about the impact of tax policy on the overall company performance. The results also show that income fluctuation increases tax risk and tax risk of small companies is higher than big ones. Moreover, the financial leverage can reduce tax risk due to consequential regulatory mechanisms. It is noteworthy to mention that the findings of this study can be used in risk assessment of the corporate tax policies.
