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Financial statement users’ judgment and disaggregated tax disclosure

Author

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  • Eva Eberhartinger

    (Vienna University of Economics and Business - WU - Wirtschaftsuniversität Wien [Austria])

  • Nadia Genest

    (Vienna University of Economics and Business - WU - Wirtschaftsuniversität Wien [Austria], HEC Montréal - HEC Montréal)

  • Soojin Lee

Abstract

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Suggested Citation

  • Eva Eberhartinger & Nadia Genest & Soojin Lee, 2020. "Financial statement users’ judgment and disaggregated tax disclosure," Post-Print hal-03493885, HAL.
    • Handle: RePEc:hal:journl:hal-03493885
    DOI: 10.1016/j.intaccaudtax.2020.100351
    Note: View the original document on HAL open archive server: https://hal.science/hal-03493885
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    References listed on IDEAS

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    1. Dyer, Travis & Lang, Mark & Stice-Lawrence, Lorien, 2017. "The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation," Journal of Accounting and Economics, Elsevier, vol. 64(2), pages 221-245.
    2. Amos Tversky & Daniel Kahneman, 2013. "Judgment under Uncertainty: Heuristics and Biases," World Scientific Book Chapters, in: Leonard C MacLean & William T Ziemba (ed.), HANDBOOK OF THE FUNDAMENTALS OF FINANCIAL DECISION MAKING Part I, chapter 15, pages 261-268, World Scientific Publishing Co. Pte. Ltd..
    3. García Osma, Beatriz & Guillamón-Saorín, Encarna, 2011. "Corporate governance and impression management in annual results press releases," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 187-208.
    4. Hanlon, Dean & Navissi, Farshid & Soepriyanto, Gatot, 2014. "The value relevance of deferred tax attributed to asset revaluations," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(2), pages 87-99.
    5. Robert Libby & Scott A. Emett, 2014. "Earnings presentation effects on manager reporting choices and investor decisions," Accounting and Business Research, Taylor & Francis Journals, vol. 44(4), pages 410-438, August.
    6. Ronald A. Dye & Sri S. Sridhar, 2004. "Reliability‐Relevance Trade‐Offs and the Efficiency of Aggregation," Journal of Accounting Research, Wiley Blackwell, vol. 42(1), pages 51-88, March.
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