Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting,Accounting
Link
https://link.springer.com/content/pdf/10.1007/s11142-023-09773-w.pdf
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3. Barron, O.E., D. Byard, C. Kile, and E.J. Riedl. 2002. High-technology intangibles and analysts’ forecasts. Journal of Accounting Research 40 (2): 289–312.
4. Blaylock, B.S. 2016. Is tax avoidance associated with economically significant rent extraction among U.S. firms? Contemporary Accounting Research 33 (3): 1013–1043.
5. Bonsall, S., IV, K. Koharki, and L. Watson. 2017. Deciphering tax avoidance: Evidence from credit rating disagreements. Contemporary Accounting Research 34 (2): 818–848.
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