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Keywords: tax accrual
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Journal Articles
Journal of Information Systems (2021) 35 (2): 91–114.
Published: 01 June 2021
... increasing tax accrual quality and improving tax reporting transparency. We find that having a higher relative rate of extended tax tags is associated with higher tax accrual quality. That is, utilizing more tax tag extensions can assist in providing useful tax information, especially when a high number...