Financial statement users’ judgment and disaggregated tax disclosure

Eva Eberhartinger, Nadia Genest and Soojin Lee
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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

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Date: 2020-12-31
New Economics Papers: this item is included in nep-acc and nep-pbe
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Published in Journal of International Accounting, Auditing and Taxation, 2020, 41, pp.100351 -. ⟨10.1016/j.intaccaudtax.2020.100351⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03493885

DOI: 10.1016/j.intaccaudtax.2020.100351

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