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  1 - A review of information content between difference definite tax and declaration tax
  احمد مدرس حمید زارعیان برجی
  Among the topics which have been neglected or paid less attention in our country, is theconsideration of relative information resulted from the difference between the expressive anddefinite taxes of the companies. This research intends to investigate the scale of correl More

  Among the topics which have been neglected or paid less attention in our country, is theconsideration of relative information resulted from the difference between the expressive anddefinite taxes of the companies. This research intends to investigate the scale of correlation ofthe difference related to expressive and definite tax of the companies and the value of thestock market and the output of the stocks. Also in this research the scale of correlation of thedifference related to expressive and definite tax of the companies with the low earning qualityand the value of its stock market are going to be examined. The research results show thatthere is not a significantly relation in this regard. Also in the companies with the low earningquality, the reason of difference related to expressive and definite tax does not play animportant role in the judgment of the companies’ work.The reason which can be mentioned for this lack of impression on the value of the stockmarket is that between the expressive interest by the tax clients and the income inclusive taxdesignated by tax foundation Manuscript profile