Tax Management and Earnings Management in Business Groups

The aim of this research was to investigate the relationship between tax management and earnings management in business groups in the companies listed in the Tehran Stock Exchange, (TSE). To test the study hypotheses, the multiple linear regression model was used. The results from 126 companies list...

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Autores principales:	Bita Mashayekhi, Mostafa Deldar
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2016
Materias:	earnings management business groups tax management effective tax rate Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/a86c7c70cfaa467db5180e1045cfeb4b
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spelling	oai:doaj.org-article:a86c7c70cfaa467db5180e1045cfeb4b2021-11-04T19:51:55ZTax Management and Earnings Management in Business Groups2008-89142476-292X10.22103/jak.2016.1531https://doaj.org/article/a86c7c70cfaa467db5180e1045cfeb4b2016-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_1531_5ef10472ddd7c78d4efb04a214c7a103.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe aim of this research was to investigate the relationship between tax management and earnings management in business groups in the companies listed in the Tehran Stock Exchange, (TSE). To test the study hypotheses, the multiple linear regression model was used. The results from 126 companies listed in the TSE in the period 2007 to 2014 showed that there exists a significant negative relationship between earnings management and tax management. Findings of this study indicated that the firms in business groups, compared with independent firms, concentrate on management of their earnings, more. Also, firms in diversified business groups, compared with independent firms, have more earnings management. Moreover, it seems that the increase in ownership share in main company in subsidiary results in more earnings management. With regard to motivation for earnings management, the results indicated that strategic earnings management in business groups, diversified and non-diversified, is in response to tax incentives. In particular, it seems that discretionary accruals in firms in business groups significantly depends on the effective tax rate. Finally, the results showed that earnings management are carried out specifically through the intra-group transactions.Bita MashayekhiMostafa DeldarShahid Bahonar University of Kermanarticleearnings managementbusiness groupstax managementeffective tax rateAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 26, Pp 33-58 (2016)
institution	DOAJ
collection	DOAJ
language	FA
topic	earnings management business groups tax management effective tax rate Accounting. Bookkeeping HF5601-5689
spellingShingle	earnings management business groups tax management effective tax rate Accounting. Bookkeeping HF5601-5689 Bita Mashayekhi Mostafa Deldar Tax Management and Earnings Management in Business Groups
description	The aim of this research was to investigate the relationship between tax management and earnings management in business groups in the companies listed in the Tehran Stock Exchange, (TSE). To test the study hypotheses, the multiple linear regression model was used. The results from 126 companies listed in the TSE in the period 2007 to 2014 showed that there exists a significant negative relationship between earnings management and tax management. Findings of this study indicated that the firms in business groups, compared with independent firms, concentrate on management of their earnings, more. Also, firms in diversified business groups, compared with independent firms, have more earnings management. Moreover, it seems that the increase in ownership share in main company in subsidiary results in more earnings management. With regard to motivation for earnings management, the results indicated that strategic earnings management in business groups, diversified and non-diversified, is in response to tax incentives. In particular, it seems that discretionary accruals in firms in business groups significantly depends on the effective tax rate. Finally, the results showed that earnings management are carried out specifically through the intra-group transactions.
format	article
author	Bita Mashayekhi Mostafa Deldar
author_facet	Bita Mashayekhi Mostafa Deldar
author_sort	Bita Mashayekhi
title	Tax Management and Earnings Management in Business Groups
title_short	Tax Management and Earnings Management in Business Groups
title_full	Tax Management and Earnings Management in Business Groups
title_fullStr	Tax Management and Earnings Management in Business Groups
title_full_unstemmed	Tax Management and Earnings Management in Business Groups
title_sort	tax management and earnings management in business groups
publisher	Shahid Bahonar University of Kerman
publishDate	2016
url	https://doaj.org/article/a86c7c70cfaa467db5180e1045cfeb4b
work_keys_str_mv	AT bitamashayekhi taxmanagementandearningsmanagementinbusinessgroups AT mostafadeldar taxmanagementandearningsmanagementinbusinessgroups
_version_	1718444611382280192

Tax Management and Earnings Management in Business Groups

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