1
Accounting graduate, Islamic Azad University, Bushehr Branch, Bushehr, Iran
2
PhD in Accounting, Islamic Azad University, Bushehr Branch, Bushehr, Iran
Abstract
The purpose of this research is to investigate the effect of income tax and asset turnover on company performance in companies listed on the Tehran Stock Exchange. This research, in terms of quasi-experimental and post-event research implementation, in the field of accounting proof research and based on real information, and in terms of classification based on the purpose of applied type, it is also a research in terms of the nature and descriptive method that the data is a time series. And the model used in this research is the panel model, the time period considered in this study is 1401-1395. The statistical population of this research is all the companies admitted to the Tehran Stock Exchange, which were active in the stock exchange from 2017 to 2023, out of 616 companies, after using the systematic elimination sampling method, 133 samples were obtained. Eviews software was used to analyze the data. 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.
jahanafrooz,F. and jahanafrooz,F. (2024). Investigating the impact of income tax and asset turnover on company performance in companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 7(91), 170-185.
MLA
jahanafrooz,F. , and jahanafrooz,F. . "Investigating the impact of income tax and asset turnover on company performance in companies listed on the Tehran Stock Exchange", Journal of Accounting and Management Vision, 7, 91, 2024, 170-185.
HARVARD
jahanafrooz F., jahanafrooz F. (2024). 'Investigating the impact of income tax and asset turnover on company performance in companies listed on the Tehran Stock Exchange', Journal of Accounting and Management Vision, 7(91), pp. 170-185.
CHICAGO
F. jahanafrooz and F. jahanafrooz, "Investigating the impact of income tax and asset turnover on company performance in companies listed on the Tehran Stock Exchange," Journal of Accounting and Management Vision, 7 91 (2024): 170-185,
VANCOUVER
jahanafrooz F., jahanafrooz F. Investigating the impact of income tax and asset turnover on company performance in companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 2024; 7(91): 170-185.
