Does the mandatory disclosure of suppliers' tax uncertainties affect supply chain relations?
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DOI: 10.1016/j.jcorpfin.2024.102669
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More about this item
Keywords
Supply chain relation; Tax uncertainty disclosure; Aggressive tax avoidance; FIN 48; Product markets;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- G39 - Financial Economics - - Corporate Finance and Governance - - - Other
- L14 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Transactional Relationships; Contracts and Reputation
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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