The nonlinear relation between effective tax rates and tax-related restatements
Christine Cheng, Karen M. Hennes, Pradeep Sapkota
| Year of publication: |
2022
|
|---|---|
| Authors: | Cheng, Christine ; Hennes, Karen M. ; Sapkota, Pradeep |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 36.2022, 4, p. 1-26
|
| Subject: | tax-related restatements | restatements | effective tax rates | tax planning | financial reporting quality |