Firm and investor responses to uncertain tax benefit disclosure requirements
Year of publication: |
2013
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Authors: | Robinson, Leslie ; Schmidt, Andrew P. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 35.2013, 2, p. 85-120
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Subject: | FIN 48 (ASC 740-10) | proprietary costs | disclosure quality | tax avoidance | Unternehmenspublizität | Corporate disclosure | Steuervermeidung | Tax avoidance | Steuervergünstigung | Tax incentive |
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