The Effect of Representativeness and Conservatism Behavioral Biases on Tax Avoidance
Many companies today engage in tax avoidance activities to reduce their taxable income. However, the behavior of managers in these economic entities may exhibit various biases that can have short-term and long-term negative impacts on a range of financial statement users and ultimately on society as...
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| Main Authors: | , , |
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| Format: | Artigo |
| Language: | Persa |
| Published: |
Alzahra University, Faculty of Social Sciences and Economics
2026-06-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_8546_73836aca3c423bafd61ad4579cba4b23.pdf |
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