Interim Tax Reporting Accuracy: Determinants and Consequences

Keyphrases

• Reporting Accuracy 100%
• Tax Reporting 100%
• Estimation Error 60%
• Marginal Tax Rates 40%
• Annual Effective 40%
• Bias Error 20%
• Negatively Associated 20%
• Financial Reporting 20%
• Tax Rate 20%
• Auditor Tenure 20%
• Institutional Ownership 20%
• Analysts' Forecasts 20%
• Analyst Following 20%
• Tax Expenditures 20%
• Taxable Income 20%
• Monitoring Role 20%
• Tax Account 20%

Economics, Econometrics and Finance

• Tax Rate 100%
• Investors 66%
• Ownership 33%