Enforced Disclosure

Enforced Disclosure is a tax enforcement mechanism that compels taxpayers to reveal financial information to authorities under legal obligation, distinguishing it from voluntary disclosure by imposing penalties for non-compliance.

Publications

Citations

Authors

Institutions

Publications per year

2017–2026

Parents

Tax Enforcement

Publications

The Effects of a U.S. Approach to Enforcement: Evidence from China

Tinghua Duan, Kai Li, Rafael Rogo et al. · Journal of Financial and Quantitative Analysis · 2023 · 27 citations · Full text

Business, Accountancy, Accounting +17

Did the Siebel Systems Case Limit the SEC’s Ability to Enforce Regulation Fair Disclosure?

Kristian D. Allee, Brian J. Bushee, Tyler J. Kleppe et al. · SSRN Electronic Journal · 2019 · 14 citations · Full text

Law, Financial Law, Regulatory Policy +16

1–2 of 1

Authors

RR
Rafael Rogo
Simon Fraser University, Canada
1 publications · 27 citations
1
h-index
RZ
Ray Zhang
Simon Fraser University, Canada
1 publications · 27 citations
1
h-index
KL
Kai Li
University of British Columbia, Canada
1 publications · 27 citations
1
h-index
TD
Tinghua Duan
Institut d'Economie Scientifique Et de Gestion, France
1 publications · 27 citations
1
h-index
BJ
Brian J. Bushee
University of Pennsylvania, United States
1 publications · 14 citations
0
h-index

1–5 of 4

Institutions

1–8 of 4

Venues

Journal of Financial and Quantitative Analysis
JFQA · 1 publications · 27 citations
1
h-index
SSRN Electronic Journal
Repository · 1 publications · 14 citations

1–2