Financial statement users’ judgment and disaggregated tax disclosure - Eberhartinger, Eva; Genest, Nadia; Lee, Soojin (Journal of international accounting, auditing & taxation, 2020)
Keywords: Anchoring effect; Disaggregation; Impression management; Materiality; Quantitative Finance; Tax disclosure; Disaggregation; Anchoring effect; Materiality; Tax disclosure; Impression management