Noncompliance with mandatory disclosure requirements : the magnitude and determinants of undisclosed permanently reinvested earnings
Year of publication: |
2015
|
---|---|
Authors: | Ayers, Benjamin C. ; Schwab, Casey M. ; Utke, Steven |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 90.2015, 1, p. 59-93
|
Subject: | permanently reinvested earnings | mandatory disclosure | voluntary disclosure | tax | Steuer | Tax | Gewinn | Profit | Unternehmenspublizität | Corporate disclosure |
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