Estimating and imputing missing tax loss carryforward data to reduce measurement error
Year of publication: |
2023
|
---|---|
Authors: | Max, Malte M. ; Wielhouwer, Jacco L. ; Wiersma, Eelke |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 32.2023, 1, p. 55-84
|
Subject: | Imputation | Measurement error | Tax aggressiveness | Tax loss carryforward |
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