Does mandatory tax disclosure mitigate tax expense anomaly? : evidence from FIN 48
Year of publication: |
2024
|
---|---|
Authors: | Song, Huimin ; Tao, Xuedan ; Wang, Huabing ; Zhang, Jinkang ; Zhang, Linlin |
Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 59.2024, Art.-No. 104686, p. 1-8
|
Subject: | FIN 48 | Tax disclosure | Tax expense anomaly | Tax uncertainty | Uncertain tax benefits | Uncertain tax positions |
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