Investigating the impact of income tax and asset turnover on company performance in companies listed on the Tehran Stock Exchange
Author(s):
Article Type:
Research/Original Article (بدون رتبه معتبر)
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.
Keywords:
Language:
Persian
Published:
Journal of Accounting and Management vision, Volume:7 Issue: 91, 2024
Pages:
170 to 185
https://magiran.com/p2758318
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