Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 210

Full Length Research Paper

Beyond the balance sheet: Unraveling the impact of accounting conservatism and values on tax avoidance

Antonios Persakis
  • Antonios Persakis
  • Department of Accounting and Finance, School of Economic and Business Administration, University of Thessaly, Thessaly, Greece.
  • Google Scholar
Georgios Kolias
  • Georgios Kolias
  • Department of Accounting and Finance, Faculty of Economics and Administrative Sciences, University of Ioannina, Greece.
  • Google Scholar


  •  Received: 01 February 2024
  •  Accepted: 07 June 2024
  •  Published: 30 June 2024

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