RE-EVALUATING ACCOUNTING CONSERVATISM AND ITS IMPACT ON TAX EVASION STRATEGIES: EVIDENCE FROM DISCLOSURE AND TRANSPARENCY
loading.default
item.page.date
item.page.authors
item.page.journal-title
item.page.journal-issn
item.page.volume-title
item.page.publisher
Scholar Express Journals
item.page.abstract
This research study aims to test the relation between accounting conservatism and tax evasion among Iraqi non-financial firms and the moderating effect of transparency and information disclosure.