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.
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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

Authors

Antonios Persakis
Department of Accounting and Finance, School of Economic and Business Administration, University of Thessaly, Thessaly, Greece.

Georgios Kolias
Department of Accounting and Finance, Faculty of Economics and Administrative Sciences, University of Ioannina, Greece.

Corresponding Author Email: [email protected]