SMEAL WIKI

Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation

Trent J. Krupa
Year2023
VenueThe Accounting Review
Typearticle
Citations13
DOI10.2308/tar-2022-0639
OpenAlexW4387013330

Topics

Corporate Taxation and AvoidanceAffect (linguistics)Cash flowBusinessFunction (biology)Actuarial science