Distributional effects and Income effects of value added tax at a rate of 9% on manufacturing sectors

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Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:

The main purpose of this research is to examine the relationship between economic uncertainty, conservatism and environmental crisis in companies listed on the Tehran Stock Exchange. This research is a descriptive research with an emphasis on correlational relationships. The statistical population of the research includes companies admitted to the Tehran Stock Exchange in the period between 2014 and 2019. The optimal sample size in this research is 114 companies using the systematic elimination method. The information was collected using the primary information of the companies; That is, the information and data needed for the research is generally from the library method, using the new Rahvard software and by referring to the organization of the Tehran Stock Exchange and studying the basic financial statements of the companies admitted to the Tehran Stock Exchange. Occurred. Data analysis method was done through correlation test and structural equation model. Investigating the relationship between the variables of the current research with the help of Evioz software and descriptive and inferential statistics such as mean, standard deviation, correlation test, fixed effects or random effects test, Flimer and Hausman test, t-statistics, Durbin-Watson test. Used. The research findings show that there is a relationship between economic uncertainty, conservatism and environmental crisis in companies listed on the Tehran Stock Exchange.

Language:
Persian
Published:
Journal of New research approaches in management and accounting, Volume:6 Issue: 85, 2022
Pages:
232 to 247
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