Keywords: Tax reconciliation
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Journal Articles

Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure: The case of the tax reconciliation

Florence Depoers, Tiphaine Jérôme
Journal: Journal of Applied Accounting Research
Journal of Applied Accounting Research (2020) 21 (1): 90–105.
https://doi.org/10.1108/JAAR-04-2018-0048
Published: 15 January 2020
...Florence Depoers; Tiphaine Jérôme Purpose International Accounting Standard (IAS) 12 requires the disclosure of a tax reconciliation (TR). The purpose of the TR is to explain the differences between the corporate effective tax expense and the corporate theoretical tax expense. In this paper...
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