Examining the Relationship between the Difference of Accounting Profit as well as the Source Profit of Tax Calculation and the Growth and Stability of Profit with an Emphasis on the Type of Industry
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2016, Vol 10, Issue 4
Abstract
The difference between accounting profit and the source profit of tax calculation have been the most important factors affecting the stability, repeatability and growth of profit. It is taken into consideration as important since it is directly related with the life of firm. This is due to the fact that the stability of frim results in infinite expectations. Hence, the aim of the present study is to examine the relationship of difference and growth as well as stability with an emphasis on type of industry. The study is correlational and applied in terms of nature and goal. The statistical population comprises of all firms located in West -Azerbaijan and the sampling method is that of the systematic. To e firms throughout the years examine the research hypotheses, panel smooth transition non-linear regression (PSTR) was used for 80 firms throughout 2008-2013. The results indicated that the effect of difference between accounting profit and the source profit of tax calculation on the upcoming changes of profit prior to tax across different industries was different and the effect of such a difference was significant on the profit stability only in food and non-metallic minerals. Also, the corresponding effect was reported to be in lower levels across West Azerbaijan industries. To mitigate the difference, it is essential that the accountants and managers of firms embark on offering the financial sheets and evidences through getting familiar with the tax regulations particularly with the acceptable expenses and the difference cases of accounting standards and tax regulations.
Authors and Affiliations
Manochehr Darvishnejad Shirvani| Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran, Jamal Bahri Sales*| Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran, email: bhrysls@yahoo.com
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