SURVEYING EXPRESSION, DIAGNOSTIC AND DEFINITIVE TAX QUALITY IN COMPANIES LISTED ON THE TEHRAN STOCK EXCHANGE

Abstract

The main purpose of this study is surveying expression, diagnostic and definitive tax quality in companies listed on the Tehran Stock Exchange. The population of this study is all companies that accepted in Tehran Exchange that was 459. According to limited statistics evaluated Companies, the statistical sample is 72 of Tehran Exchange companies in 8 industries, which have been selected through the simple random sampling method. To gathering of data, we used Tehran Exchange Data basis. In order to analyze the data resulted from collected questionnaires deductive and descriptive statistical methods are used, and to display some statistical data we used column diagram and in deductive level to test the hypothesis of the research we used Paired Samples t-test. Findings show there is there is significant deference between expression tax and definitive tax in companies that accepted in Tehran Stock Exchange. Also, there is not significant deference between expression tax and definitive tax in companies that accepted in Tehran Stock Exchange.