Hassan  Nayab Dhahi, Ahmed  Abbas Al-Behadili, Khalid  Sabah Ali, 
    Voluntary IFRS Adoption and Tax Avoidance Empirical Study on Iraq,
    Journal of Engineering and Applied Sciences,
    Volume 14,Issue 15,
    2019,
    Pages 5091-5096,
    ISSN 1816-949x,
    jeasci.2019.5091.5096,
    (https://makhillpublications.co/view-article.php?doi=jeasci.2019.5091.5096)
    Abstract: <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>
    Keywords: Voluntary IFRS adoption;tax avoidance;tax conformity;effective tax rate;observations;Iraq Stock Markrt