aAssociate Professor, Economics, University of Sistan and Baluchestan, Zahedan, Iran
bMaster of Human Resource Management, Science and Research Branch, Zahedan, Iran
The purpose of this study is to evaluate the relationship between value added tax (VAT) and financial ratios in listed companies on the Tehran Stock Exchange. The statistical population of this study is comprised of all companies listed on the Tehran Stock Exchange excluding investment, food production and pharmaceutical companies. From among members of the statistical population, 90 companies have been selected using targeted sampling. Necessary data have been collected and categorized through reviewing the documents of the Exchange Organization (Denasahm and Rahavarde Novin softwares). Also a combinational regression model has been used to test the hypotheses of this research for the study period (2008–2012). To test the normality of data, normality tests were run on residual sentences using the Eviews software. The results of this study indicate that all research hypotheses are confirmed and that there is a significant relationship between Value Added Tax (VAT) and financial ratios in companies listed on the Tehran Stock Exchange.
Activity ratio, Financial Ratios, Stock Exchange Value-Added Tax (VAT), Liquidity ratio
