1
Master's student in accounting, East Golestan Institute of Higher Education, Gonbadkavos, Iran.
2
Assistant Professor of Accounting Department, East Golestan Institute of Higher Education, Gonbadkavos, Iran.
Abstract
Avoiding paying taxes is one of the most important decisions of managers, which may have favorable or unfavorable effects on the value of the company by preventing the transfer of company resources to the government. Due to its special role, effects, as well as laws, regulations and mechanisms governing it, the issue of taxation has long been the focus of experts in economics, public finance, politicians, organizations and even the general public. Therefore, based on this argument, the purpose of this research is the effect of the difference in book value of tax on company innovation using a sample consisting of 167 companies during the years 2013 to 2019. The results of the findings of the research hypothesis indicate that there is a significant relationship between the book tax difference and the innovation of the company.
vaziri,S. and barzegar khandoozi,A. (2022). Investigating the impact of the difference in book value of tax on the innovation of companies admitted to the Tehran Stock Exchange. Journal of Accounting and Management Vision, 5(65), 1-12.
MLA
vaziri,S. , and barzegar khandoozi,A. . "Investigating the impact of the difference in book value of tax on the innovation of companies admitted to the Tehran Stock Exchange", Journal of Accounting and Management Vision, 5, 65, 2022, 1-12.
HARVARD
vaziri S., barzegar khandoozi A. (2022). 'Investigating the impact of the difference in book value of tax on the innovation of companies admitted to the Tehran Stock Exchange', Journal of Accounting and Management Vision, 5(65), pp. 1-12.
CHICAGO
S. vaziri and A. barzegar khandoozi, "Investigating the impact of the difference in book value of tax on the innovation of companies admitted to the Tehran Stock Exchange," Journal of Accounting and Management Vision, 5 65 (2022): 1-12,
VANCOUVER
vaziri S., barzegar khandoozi A. Investigating the impact of the difference in book value of tax on the innovation of companies admitted to the Tehran Stock Exchange. Journal of Accounting and Management Vision, 2022; 5(65): 1-12.
