RE-EVALUATING ACCOUNTING CONSERVATISM AND ITS IMPACT ON TAX EVASION STRATEGIES: EVIDENCE FROM DISCLOSURE AND TRANSPARENCY
| dc.contributor.author | Arshed Makki Rashed | |
| dc.date.accessioned | 2026-02-01T20:48:54Z | |
| dc.date.issued | 2026-01-29 | |
| dc.description.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. | |
| dc.format | application/pdf | |
| dc.identifier.uri | https://scholarexpress.net/index.php/wefb/article/view/5817 | |
| dc.identifier.uri | https://asianeducationindex.com/handle/123456789/113550 | |
| dc.language.iso | eng | |
| dc.publisher | Scholar Express Journals | |
| dc.relation | https://scholarexpress.net/index.php/wefb/article/view/5817/4917 | |
| dc.rights | https://creativecommons.org/licenses/by-nc-nd/4.0 | |
| dc.source | World Economics and Finance Bulletin; Vol. 54 (2026): WEFB; 47-57 | |
| dc.source | 2749-3628 | |
| dc.subject | accounting conservatism | |
| dc.subject | transparency | |
| dc.subject | moderation | |
| dc.title | RE-EVALUATING ACCOUNTING CONSERVATISM AND ITS IMPACT ON TAX EVASION STRATEGIES: EVIDENCE FROM DISCLOSURE AND TRANSPARENCY | |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion | |
| dc.type | Peer-reviewed Article |
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