Determining the factors affecting the information quality of financial statements from the perspective of tax authorities

This study identified the factors affecting the quality of information in financial statements from the perspective of tax officials and experts. In the study’s research model, the quality of information on financial statements is the dependent variable, while the independent variables affecting the capital structure of companies are the tax legal environment, auditing services, financial markets, technology application, disclosure level, accounting legal documents, accountants, and business managers. The study used descriptive statistics, a correlation matrix, and exploratory factor analysis to draw the necessary conclusions. The results indicated that all the above-mentioned variables affect the information quality of financial statements. Based on the study’s results, the boards of directors of companies could make appropriate management decisions.