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