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

Depoers, Florence (Universite Paris-Nanterre, Nanterre, France) ; Jérôme, Tiphaine (Ecole hôtelière de Lausanne, HES-SO // University of Applied Sciences Western Switzerland ; Université Grenoble Alpes, France)

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, the authors investigate which institutional pressures influence the level of disclosure of the TR.


Keywords:
Article Type:
scientifique
Faculty:
Economie et Services
School:
EHL
Institute:
Aucun institut
Subject(s):
Economie/gestion
Date:
2020-01
Pagination:
16 p.
Published in:
Journal of applied accounting research
Numeration (vol. no.):
2020, vol. 21, no 1, pp. 90-105
DOI:
ISSN:
0967-5426
Appears in Collection:



 Record created 2020-09-21, last modified 2020-10-27

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