Disclosure of managers' forecasts in interim financial statements : a study of effective tax rate changes
Year of publication: |
2005
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Authors: | Bauman, Mark P. ; Shaw, Kenneth W. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 27.2005, 2, p. 57-82
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Subject: | Körperschaftsteuer | Corporate income tax | Steuertarif | Tax rate | Prognose | Forecast | Kapitaleinkommen | Capital income | USA | United States | 1994-2001 |
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