RE-EVALUATING ACCOUNTING CONSERVATISM AND ITS IMPACT ON TAX EVASION STRATEGIES: EVIDENCE FROM DISCLOSURE AND TRANSPARENCY

Authors

  • Arshed Makki Rashed Al-Qadisiyah University

Keywords:

accounting conservatism, transparency, moderation

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.

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Published

2026-01-29

Issue

Vol. 54 (2026): WEFB

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.