An exploratory study of the tax rate reconciliation disclosures of JSE listed companies
Background: Tax rate reconciliations provide stakeholders (investors, analysts and regulatory bodies) with an understanding of the relationship between accounting profits and tax expenses as well as assist researchers in understanding the sources of variation in effective tax rates. Aim: This study...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2025-01-01
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| Series: | South African Journal of Economic and Management Sciences |
| Subjects: | |
| Online Access: | https://sajems.org/index.php/sajems/article/view/5847 |
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