Tax specific versus generic accounting-based textual analysis and the relationship with effective tax rates : building context
Eric Allen, Daniel E. O'Leary, Hao Qu, Charles W. Swenson
| Year of publication: |
2021
|
|---|---|
| Authors: | Allen, Eric J. ; O'Leary, Daniel E. ; Qu, Hao ; Swenson, Charles W. |
| Published in: |
Journal of information systems : a publication of the Accounting Information Systems Section of the American Accounting Associaton. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 35.2021, 2, p. 115-147
|
| Subject: | text analysis | tax-specific dictionary | effective tax rates | tax haven dictionary | bag of words |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ISYS-2020-018 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012626085