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Keywords: Tax saving
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Journal Articles
The declining GAAP ETR trend over 1960-2016
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2022) 21 (5): 398–422.
Published: 21 October 2022
... propensity to recognize tax expense in the recent 30 years is more pronounced among firms that have higher needs for tax savings or greater tax-saving advantages. Originality/value To the best of the authors’ knowledge, this study is the first one that uses a trend analysis to examine the reasons...
