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Showing 1 to 1 of 1 for “"Tax Footnotes"”.
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The Information Asymmetry with SME Tax Disclosures: Should they Stay, or Should They Go?
… rich with fruitful information, I use the tax footnotes as a barometer for change. Looking through the lenses of informational asymmetry and the Theory of Planned Behavior, I examine whether comprehension is an influencer for the intended usage of the tax disclosures. Loan officers are the …