When do managers highlight their effective tax rate?
V Flagmeier, J Müller, C Sureth-Sloane - 2017 - econstor.eu
We examine the disclosure of GAAP effective tax rate (ETR) information in firms' financial
statements. Applying the theoretical underpinnings of Wagenhofer (1990) to a tax setting, we …
statements. Applying the theoretical underpinnings of Wagenhofer (1990) to a tax setting, we …
[PDF][PDF] Financial Statements Tax Disclosure-Management Incentives and Usefulness
V Flagmeier - 2017 - digital.ub.uni-paderborn.de
Financial Statements’ Tax Disclosure – Management Incentives and Usefulness Page 1 Kumulative
Dissertation zum Themengebiet: Financial Statements’ Tax Disclosure – Management Incentives …
Dissertation zum Themengebiet: Financial Statements’ Tax Disclosure – Management Incentives …