Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the moderating effect of liquidity ratio on the relationship between income tax and asset turnover on company performance in companies listed on the Tehran Stock Exchange.

Document Type : Original Article

Authors
fatemeh jahanafrooz 1
fatemeh jahanafrooz 2
1 Accounting graduate, Islamic Azad University, Bushehr Branch, Bushehr, Iran
2 PhD in Accounting, Islamic Azad University, Bushehr Branch, Bushehr, Iran
Abstract
The aim of the current research is to investigate the effect of income tax and asset turnover on company performance, considering the role of liquidity ratio modifier in companies listed on the Tehran Stock Exchange. The current research is practical in terms of its purpose, and in terms of methodology, it is a causal (post-event) type of research. The statistical population of this research is the companies admitted to the Tehran Stock Exchange in the years 2017 to 2023, and 133 companies were examined in a seven-year period to conduct this research. A regression model has also been used to analyze the results. The obtained results show that income tax has a positive and significant effect on company performance. Asset turnover has a positive and significant effect on the company's performance. Liquidity ratio has a negative and significant moderating effect on the impact of income tax on company performance. Liquidity ratio has a negative and significant moderating effect on the effect of asset turnover on company performance.
Keywords
income tax "
"company performance "
" liquidity ratio "
" asset turnover in the industry

Subjects