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Corporate disclosure · Textual analysis

Tax-strategy-related Words, Firm’s Ability, and Tax Avoidance

International Journal of Disclosure and Governance, 21(4), 685–713 · 2024

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Research snapshot

A textual study that constructs a tax-strategy-related word list from 10-K filings to measure firms’ disclosed ability to avoid tax.

What this study contributes

The paper introduces a disclosure-based measure of tax capability and shows how linguistic cues add information beyond conventional tax-avoidance metrics.

Methods and evidence

10-K textual analysisDictionary constructionArchival regression

Research topics

tax avoidancetax strategycorporate disclosuretextual analysis