Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

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.
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Georgios Kolias
  • Georgios Kolias
  • Department of Accounting and Finance, Faculty of Economics and Administrative Sciences, University of Ioannina, Greece.
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  •  Received: 01 February 2024
  •  Accepted: 07 June 2024
  •  Published: 30 June 2024

How to cite this article

APA /
Persakis, A., & Kolias, G. (2024). Beyond the balance sheet: Unraveling the impact of accounting conservatism and values on tax avoidance. Journal of Accounting and Taxation, 16(2), 91-107.
Chicago /
Antonios Persakis and Georgios Kolias. "Beyond the balance sheet: Unraveling the impact of accounting conservatism and values on tax avoidance." Journal of Accounting and Taxation 16, no. 2 (2024): 91-107.
MLA /
Antonios Persakis and Georgios Kolias. "Beyond the balance sheet: Unraveling the impact of accounting conservatism and values on tax avoidance." Journal of Accounting and Taxation 16.2 (2024): 91-107.
DOI /
https://doi.org/10.5897/JAT2024.0602
URL /
https://academicjournals.org/journal/JAT/article-abstract/63D283A72254

Copyright © 2024 Author(s) retain the copyright of this article.

This article is published under the terms of the Creative Commons Attribution License 4.0

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