This study seeks to advance research related to eXtensible Business Reporting Language
(XBRL). XBRL is an open standard for reporting structured financial information which …

In response to discussions about large multinational enterprises' tax planning activities,
legislators around the world have adopted numerous regulations to increase corporate tax …

Tax reform can promote enterprise innovation at the cost of tax risks and uncertainty. This
study explores the impact of tax uncertainty on firm innovation speed using a sample of A …

Purpose This paper aims to examine whether tax disclosure in Global Reporting Initiative
(GRI)-based sustainability reporting mitigates aggressive tax avoidance …

Taxation is a central tool of economic policy; in recent years, governments use tax policy to
stimulate local economic growth, regulate multinational firms, and mitigate climate change …

Purpose This paper aims to examine the impact of corporate tax planning (TP) on tax
disclosure (TD). Using tax expenses data set, with the detailed effective tax rate (ETR) by …

This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in
firms' financial statements. By applying a game-theory disclosure model for the voluntary …

The tax literature of the past two decades has been dominated by empirical studies on
corporate tax avoidance. What this literature lacks, however, are a quantitative synthesis of …

Voluntary tax disclosure has become increasingly important in corporate sustainability
reporting. We examine the role of tax aggressiveness as a determinant of tax disclosures in …

In recent years, academic researchers, policymakers, and the public have increasingly
focused on the tax avoidance behavior of corporations. At the same time, firms are …