Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The relationship between the difference between diagnostic and express tax and company risk according to the role of institutional shareholders

Document Type : Original Article

Authors
saber jalili 1
mehdi ebrahimy moghadam 1
seyed hosein nazari hoseini 2
1 Assistant Professor of Accounting Department, Quds City Branch, Islamic Azad University, Quds City, Iran.
2 Master of Auditing, Quds City Branch, Islamic Azad University, Tehran, Iran.
Abstract
Company risk is affected by various factors. One of the most important factors that can affect a company's risk is the company's operating environment. In the conditions of uncertainty and political and social instability, the risk of the company increases greatly. Risk means the inability to predict the future. The greater the uncertainty, the greater the company's risk. Therefore, the purpose of the current research is the effect of the relationship between the difference between diagnostic and express tax and company risk according to the role of active (institutional) shareholders. This research is practical in terms of purpose and analytical in nature. To collect its data, the financial statements of the Tehran Stock Exchange companies were used, and for their analysis, Eviuse software version 10 was used. The statistical sample of the research is 105 companies from the companies admitted to the Tehran Stock Exchange during the years 2015 to 2015. The findings of this research show that the difference between diagnostic and express taxes leads to an increase in the company's risk. Also, institutional shareholders lead to the weakening of the relationship between tax recognition and disclosure and company risk.
Keywords
Company risk
the difference between diagnostic and expression tax
institutional shareholders
Subjects