@article{
  author = {Fooladi, Masood, Farhadi, Maryam, Rabah Awad, Sura , Sharifi, Saeid, Noaman Hassoon, Layth },
  title = {Investigating the relationship between tax avoidance and investment efficiency considering managerial ability of companies listed on the Iraq stock exchange},
  journal = {Advances in Finance and Investment},
  year = {2025},
  volume = {6},
  number = {2},
  pages = {197-223},
  doi = {10.71729/afi.2025.1188321}
}