How useful are tax disclosures in predicting effective tax rates? : a machine learning approach
David A. Guenther, Kyle Peterson, Jake Searcy, Brian M. Williams
| Year of publication: |
2023
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|---|---|
| Authors: | Guenther, David A. ; Peterson, Kyle ; Searcy, Jake ; Williams, Brian M. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 98.2023, 5, p. 297-322
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| Subject: | analyst forecast | machine learning | artificial intelligence | explainable AI | effective tax rate | Künstliche Intelligenz | Artificial intelligence | Prognoseverfahren | Forecasting model | Steuertarif | Tax rate | Steuerbelastung | Tax burden | Prognose | Forecast | Unternehmensbesteuerung | Corporate taxation |