Work

Does Tax Enforcement Have a Spillover Effect on Qualitative Disclosure? Evidence From Tone Management in the MD&A

Year: 2025

Type: article

Source: The International Journal of Accounting

DOI: 10.1142/s1094406025500027

Authors: Nan-Ting Kuo, Ya-Guang Du, Cheng-Few Lee

Institutions: Shandong University of Technology, Chinese Academy of Social Sciences, Institute of Industrial Economics, Rutgers, The State University of New Jersey

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

Funder: National Social Science Fund of China

Award: G122622204

OpenAlex ID: W4408055562

FWCI: 10.8

Cites: 69

Cited by: 4

Related to: 10