Public disclosure can help to distinguish between aggressive tax avoidance and less aggressive tax avoidance?
With public disclosure, investors can see more clear information in firms. R&D credits, profit shifting, and corporate tax paid. The investors can see all three parts. So, this can make distinguish aggressive tax avoidance firms.
Without public disclosure, it’s more difficult to see the firm’s information. Because investors easy to rely on one proxy or easily accessible information. This occurs attribute substitution. There are three conditions to fulfill attribute substitution. 1. The target attribute must be more relatively inaccessible 2. The heuristic attribute must be more easily accessible 3. The substitution target attribute with heuristic attribute, investors must not consciously be rejected.
With public disclosure, investors can see more clear information in firms. R&D credits, profit shifting, and corporate tax paid. The investors can see all three parts. So, this can make distinguish aggressive tax avoidance firms.
Without public disclosure, it’s more difficult to see the firm’s information. Because investors easy to rely on one proxy or easily accessible information. This occurs attribute substitution. There are three conditions to fulfill attribute substitution. 1. The target attribute must be more relatively inaccessible 2. The heuristic attribute must be more easily accessible 3. The substitution target attribute with heuristic attribute, investors must not consciously be rejected.
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필리핀 화상영어 주 5회 30분 4주
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