Does mandatory tax disclosure mitigate tax expense anomaly? Evidence from FIN 48-Reference-Cited by-同舟云学术

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Does mandatory tax disclosure mitigate tax expense anomaly? Evidence from FIN 48

Published:2024-01 Issue: Volume:59 Page:104686
ISSN:1544-6123
Container-title:Finance Research Letters
language:en
Short-container-title:Finance Research Letters

Author:

Song Huimin,Tao Xuedan,Wang Huabing (Barbara),Zhang Jinkang^ORCID,Zhang Linlin^ORCID

Publisher

Elsevier BV

Subject

Finance

Reference28 articles.

1. Mutual fund transparency and corporate myopia;Agarwal;Rev. Financ. Stud.,2018

2. Analysts’ pre-tax income forecasts and the tax expense anomaly;Baik;Rev. Account. Stud.,2016

3. Investor sophistication and patterns in stock returns after earnings announcements;Bartov;Account. Rev.,2000

4. What can we learn about uncertain tax benefits from FIN 48?;Blouin;Natl. Tax J.,2007

5. Tax contingencies;Blouin,2007

Cited by 1 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Digitalization of tax administration and its impact on corporate ESG performance;Finance Research Letters;2024-10

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