The impact of voluntary corporate disclosure on tax planning: An applied analytical research of a sample of Iraqi private joint-stock companies. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 14, n. خاص, p. 25–43, 2020. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/935. Acesso em: 1 may. 2025.