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

Authors

  • Arshed Makki Rashed Department of Accounting / College of Management and Economics /University of Al Qadisiyah / Iraq

Keywords:

Accounting Conservatism, Tax Evasion, Transparency

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.

Downloads

Published

2026-03-21

Issue

Vol. 56 (2026): WEFB

Section

Articles

License

Creative Commons License

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