IDEAS home Printed from https://ideas.repec.org/a/eme/jaarpp/jaar-04-2018-0048.html
   My bibliography  Save this article

Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure

Author

Listed:
  • Florence Depoers
  • Tiphaine Jérôme

Abstract

Purpose - International Accounting Standard (IAS) 12 requires the disclosure of a tax reconciliation (TR). The purpose of the TR is to explain the differences between the corporate effective tax expense and the corporate theoretical tax expense. In this paper, the authors investigate which institutional pressures influence the level of disclosure of the TR. Design/methodology/approach - The study draws on an empirical archival approach in which the level of disclosure is first measured and then associated with institutional pressures. The sample comprises 120 companies listed on the Paris stock exchange, i.e. a highly institutionalized setting. Findings - The findings show a wide variation in the level of disclosure of the TR across the sample and that all three types of isomorphism (coercive, normative and mimetic) are associated with disclosure. Research limitations/implications - The paper deals exclusively with TR given its importance to a wide range of users. Additional tax information available in annual reports, most of the time at an expert level, may be the subject of further research. Practical implications - The results have important implications for standard setters, regulators, and practitioners as the research outlines the institutional pressures at work in corporate reporting policies and pushes forward the debate on fiscal transparency. Originality/value - This paper documents the influence of institutional pressures on the level of the TR disclosure at a country level. It contributes to the literature on corporate tax disclosure which mainly focuses on differences across countries. An innovativead hocindex is used to measure information completeness.

Suggested Citation

  • Florence Depoers & Tiphaine Jérôme, 2020. "Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 21(1), pages 90-105, January.
  • Handle: RePEc:eme:jaarpp:jaar-04-2018-0048
    DOI: 10.1108/JAAR-04-2018-0048
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAAR-04-2018-0048/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAAR-04-2018-0048/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://libkey.io/10.1108/JAAR-04-2018-0048?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Le Bot, Corentin & Perrigot, Rozenn & Déjean, Frédérique & Oxibar, Bruno, 2022. "Corporate Social Responsibility in franchise chains: Specificities, insights from French franchise chains’ CSD, and avenues for future research," Journal of Retailing and Consumer Services, Elsevier, vol. 66(C).
    2. Cîmpan Marius & Pacuraru-Ionescu Catalin-Paul & Borlea Sorin Nicolae & Jansen Adela, 2023. "Connections between the Model of the Supreme Public Audit Institution and Some Economic, Social, Political, and Cultural Variables," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 17(1), pages 2036-2052, July.
    3. Liu, Yang & Ouyang, Zhe & He, Mujia, 2022. "Why and when firms respond accommodatively to the product-harm crisis: An institutional perspective," Journal of Retailing and Consumer Services, Elsevier, vol. 68(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jaarpp:jaar-04-2018-0048. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.