Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm
Credit ratings reflect the relative ability of companies to meet their financial obligations, the relative default probability, and the recovery probability if the debt is not paid. Credit rating agencies build their information analysis on financial statements, which directly affect the credit rati...
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| Format: | Article |
| Language: | English |
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Ferdowsi University of Mashhad
2021-12-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_41397_2dfb03f784c89e3355867e04871cb771.pdf |
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| _version_ | 1846109728424329216 |
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| author | Hani Gharavi Ahangar Seyedhossein Naslemousavi Ali Akbar Ramezani |
| author_facet | Hani Gharavi Ahangar Seyedhossein Naslemousavi Ali Akbar Ramezani |
| author_sort | Hani Gharavi Ahangar |
| collection | DOAJ |
| description | Credit ratings reflect the relative ability of companies to meet their financial obligations, the relative default probability, and the recovery probability if the debt is not paid. Credit rating agencies build their information analysis on financial statements, which directly affect the credit rating. Tax activities, meanwhile, may contain useful information for credit rating agencies due to their essential role in influencing corporate credit. Thus, the study aims to investigate corporate tax avoidance's effect on credit rating using the Particle swarm Optimization (PSO) algorithm. Therefore, to achieve the research goal, 101 sample companies were collected in 9 years from 2011 to 2019. The emerging-market scoring model measured credit rating and tax avoidance using two scales of tax-book difference and effective tax rate. The Statistical test related to the results indicates relationships. It is significant between tax avoidance and credit rating. |
| format | Article |
| id | doaj-art-8bf3d1577eb8408faf42f3fc89fc1e90 |
| institution | Kabale University |
| issn | 2717-4131 2588-6142 |
| language | English |
| publishDate | 2021-12-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj-art-8bf3d1577eb8408faf42f3fc89fc1e902024-12-25T06:46:07ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422021-12-015411913410.22067/ijaaf.2021.4139741397Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO AlgorithmHani Gharavi Ahangar0Seyedhossein Naslemousavi1Ali Akbar Ramezani2Department of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, IranDepartment of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, IranDepartment of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, IranCredit ratings reflect the relative ability of companies to meet their financial obligations, the relative default probability, and the recovery probability if the debt is not paid. Credit rating agencies build their information analysis on financial statements, which directly affect the credit rating. Tax activities, meanwhile, may contain useful information for credit rating agencies due to their essential role in influencing corporate credit. Thus, the study aims to investigate corporate tax avoidance's effect on credit rating using the Particle swarm Optimization (PSO) algorithm. Therefore, to achieve the research goal, 101 sample companies were collected in 9 years from 2011 to 2019. The emerging-market scoring model measured credit rating and tax avoidance using two scales of tax-book difference and effective tax rate. The Statistical test related to the results indicates relationships. It is significant between tax avoidance and credit rating.https://ijaaf.um.ac.ir/article_41397_2dfb03f784c89e3355867e04871cb771.pdfcredit rankingtax avoidancepso algorithm |
| spellingShingle | Hani Gharavi Ahangar Seyedhossein Naslemousavi Ali Akbar Ramezani Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm Iranian Journal of Accounting, Auditing & Finance credit ranking tax avoidance pso algorithm |
| title | Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm |
| title_full | Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm |
| title_fullStr | Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm |
| title_full_unstemmed | Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm |
| title_short | Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm |
| title_sort | credit rating of companies listed on the tehran stock exchange and the effect of tax avoidance using pso algorithm |
| topic | credit ranking tax avoidance pso algorithm |
| url | https://ijaaf.um.ac.ir/article_41397_2dfb03f784c89e3355867e04871cb771.pdf |
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