Strategic management of tax disclosure: asymmetric timeliness of tax footnote modifications
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DOI: 10.1007/s11846-024-00812-7
Abstract: Previous studies have shown that qualitative disclosure contains information that facilitates the assessment of future firm outcomes. We first connect to this literature on early signals by showing that qualitative disclosure also specifically contains information… read more here.
Keywords: footnote modifications; timeliness; tax footnote; disclosure ... See more keywords