Tax loss carryforward disclosure
Tax loss carryforward disclosure
About this item
Full title
Author / Creator
Publisher
Heidelberg: Springer
Journal title
Language
English
Formats
Publication information
Publisher
Heidelberg: Springer
Subjects
More information
Scope and Contents
Contents
This study examines firms' voluntary disclosure of tax loss carryforward (TLCF) information. We measure the content and presentation of TLCF information by a disclosure score based on hand collected data from annual reports. Our identification strategy employs new proprietary data to control for overall reporting quality. We argue and find that unc...
Alternative Titles
Full title
Tax loss carryforward disclosure
Authors, Artists and Contributors
Author / Creator
Identifiers
Primary Identifiers
Record Identifier
TN_cdi_proquest_journals_3155474488
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_3155474488
Other Identifiers
ISSN
2366-6153,0341-2687
E-ISSN
2366-6153
DOI
10.1007/s41471-024-00187-1
