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Accounting in Europe Volume 10, 2013 - Issue 2
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Research Articles

International Variations in Tax Disclosures

Erlend KvaalDepartment of Accounting, Auditing and Law, BI Norwegian Business School, 0442Oslo, NorwayCorrespondence[email protected]
&
Christopher NobesSchool of Management, Royal Holloway, University of London, Egham, Surrey, TW20 0EX, UK;University of Sydney Business School, NSW2006, Australia
Pages 241-273 | Published online: 22 Oct 2013

Citations (12)

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Read on this site (2)

Vanessa Flagmeier, Jens Müller & Caren Sureth-Sloane. (2023) When do firms highlight their effective tax rate?. Accounting and Business Research 53:1, pages 1-37.
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Marta De la Cuesta-González, Eva Pardo & Nicolas Garcia-Torea. (2019) Adaptación de la información sobre responsabilidad fiscal a las nuevas exigencias informativas. Una aproximación al caso español. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 48:4, pages 464-491.
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Articles from other publishers (10)

Carla Edgley & Kevin Holland. (2021) “Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures. Critical Perspectives on Accounting 81, pages 102227.
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Ann Tarca. (2020) The IASB and Comparability of International Financial Reporting: Research Evidence and Implications. Australian Accounting Review 30:4, pages 231-242.
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Stefan Vržina, Vladimir Obradović & Jasmina Bogićević. (2020) Financial reporting on income tax in Serbia and Croatia: An empirical analysis. Ekonomika preduzeca 68:5-6, pages 330-340.
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Florence Depoers & Tiphaine Jérôme. (2019) Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure. Journal of Applied Accounting Research 21:1, pages 90-105.
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Mahfoudh Hussein Mgammal. (2019) The effect of components of tax saving on tax disclosure. Pacific Accounting Review 31:4, pages 574-601.
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Mahfoudh Hussein Mgammal. (2019) Corporate tax planning and corporate tax disclosure. Meditari Accountancy Research 28:2, pages 327-364.
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Erlend Kvaal. (2013) Hvordan foretakene forklarer sin skattekostnad. Praktisk økonomi & finans 29:1, pages 109-126.
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Solomon Opare, Muhammad Nurul Houqe & Tony van Zijl. (2019) Meta-Analysis of the Impact of Adoption of IFRS on Financial Feporting Comparability, Market Liquidity, and Cost of Capital. SSRN Electronic Journal.
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Vanessa Flagmeier & Jens Mueller. (2017) Tax Loss Carryforward Disclosure and Uncertainty. SSRN Electronic Journal.
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Erlend Kvaal & Christopher Nobes. (2013) The Development of Book-Tax Differences in Seven Major Countries. SSRN Electronic Journal.
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