Depoers, Florence; Jérôme, Tiphaine - In: Journal of Applied Accounting Research 21 (2019) 1, pp. 90-105
Purpose: International Accounting Standard (IAS) 12 requires the disclosure of a tax reconciliation (TR). The purpose of the TR is to explain the differences between the corporate effective tax expense and the corporate theoretical tax expense. In this paper, the authors investigate which...