Corporate tax disclosure: A review of concepts, theories, constraints, and benefits
The aim of this paper is to offer an impression of the issues raised by the disclosure of companies’ tax information by supplying existing and historical viewpoints from the aspects of concepts, theory, constraints, benefits and measurements. We are concerned that full disclosure of organizations�...
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| 主要な著者: | , |
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| フォーマット: | 論文 |
| 言語: | English |
| 出版事項: |
Canadian Center of Science and Education
2015
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| 主題: | |
| オンライン･アクセス: | http://repo.uum.edu.my/16428/1/R19.pdf http://repo.uum.edu.my/16428/ http://doi.org/10.5539/ass.v11n28p1 |
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