Articles with "proportion quantitative" as a keyword



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Tax aggressiveness and the proportion of quantitative information in income tax footnotes

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Published in 2021 at "Journal of Financial Reporting and Accounting"

DOI: 10.1108/jfra-08-2020-0233

Abstract: Purpose This paper aims to analyse the determinants of the proportion of quantitative data in financial statement footnote disclosures. Quantitative data represents “hard” information and has been considered to be more persuasive than qualitative data.… read more here.

Keywords: proportion quantitative; income tax; tax; tax footnotes ... See more keywords