“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures
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DOI: 10.1016/j.cpa.2020.102227
Abstract: Abstract Material misstatements in corporate tax disclosures have widespread economic and social impacts. Our study investigates how disciplinary power flows through communication channels between institutional investors and senior executives to normalise understandings of tax disclosures… read more here.
Keywords: tax; unknown unknowns; power; tax knowledge ... See more keywords
Tax Avoidance and Tax Disclosures in Corporate Social Responsibility Reports in the United Kingdom
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DOI: 10.2308/jiar-2020-036
Abstract: This study examines how a firm’s tax disclosures in a CSR report are influenced by its tax avoidance behavior. Using a sample of public U.K. firms, our empirical analysis reveals that firms engaging in higher… read more here.
Keywords: tax; disclosures corporate; tax disclosures; avoidance tax ... See more keywords