Do institutional pressure influence corporate tax disclosure? The case of the tax reconciliation

Tiphaine Jerome () and Florence Depoers ()
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Tiphaine Jerome: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]
Florence Depoers: CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre

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Date: 2018-05
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Published in 39e congrès de l’Association Francophone de Comptabilité, May 2018, Nantes, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-02063375

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