TY  - JOUR
T1  - Voluntary IFRS Adoption and Tax Avoidance Empirical Study on Iraq
AU - Nayab Dhahi, Hassan AU - Abbas Al-Behadili, Ahmed AU - Sabah Ali, Khalid 
JO  - Journal of Engineering and Applied Sciences
VL  - 14
IS  - 15
SP  - 5091
EP  - 5096
PY  - 2019
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2019.5091.5096
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2019.5091.5096
KW  - Voluntary IFRS adoption
KW  -tax avoidance
KW  -tax conformity
KW  -effective tax rate
KW  -observations
KW  -Iraq Stock Markrt
AB  - <p>This study aims to analyze the impact of voluntary adoption of IFRS on the level of tax avoidance
and tax conformity in the Iraq Stock Exchange using a sample of 205 observations in the time period 2015-2017.
The study results revealed that a significant positive relationship between applying the International Financial
Reporting Standards and the tax avoidance, i.e., the application of International Financial Reporting Standards
leads to increasing in the level of tax avoidance on the Iraq stock market exchange. And no relationship
between applying the International Financial Reporting Standards and the tax conformity in Iraq Stock Market
Exchange.</p>
ER  -