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Keywords: Propensity to recognize tax expense
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2022) 21 (5): 398–422.
Published: 21 October 2022
... trend. Findings Before 1988, the declining trend in tax expense is mainly driven by changes in the statutory tax rate; in contrast, after 1988, the trend is completely explained by firms’ decreasing propensity to recognize tax expense. While prevalent across different groups of firms, the decreasing...
