In response to discussions about large multinational enterprises' tax planning activities,
legislators around the world have adopted numerous regulations to increase corporate tax …

Tax avoidance that reduces transfers from shareholders to the government is traditionally
viewed as value enhancing to shareholders. The agency perspective of tax avoidance …

We provide new evidence about how analysts incorporate and improve on management
ETR forecasts. Quarterly ETR reporting under the integral method provides mandatory point …

This paper examines the effect of tax planning and earnings management on the
informativeness of book income and taxable income. We conduct two sets of tests …

This paper examines whether managers of firms that engage in high levels of tax avoidance
(TA) strategically reduce their financial statement readability (FSR) to mitigate the risk of …

Our study explores a possible benefit of conforming book income to taxable income. We
expect that increased book–tax conformity can reduce audit fees by simplifying tax accruals …

This study examines the relationship between the consistency of book-tax differences and
the quality of analysts' earnings forecasts. We find that the consistency of book-tax …

Disclosure theory predicts that the likelihood of voluntary disclosures increases with the
noise level in mandatory disclosures. We test this prediction by exploiting a unique setting …

This study examines firms' voluntary disclosure of tax loss carryforward (TLCF) information.
We measure the content and presentation of TLCF information by a disclosure score based …

As a result of the confidential sharing of data among tax authorities in different jurisdictions,
effective tax rates have risen by between one and two percentage points. This demonstrates …