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Utilizing 10-K Filings to Profile American Corporate Tax Conduct: A Methodological Proposal

Utilizing 10-K Filings to Profile American Corporate Tax Conduct: A Methodological Proposal
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Author(s): Georgia Beake Litle (University of Oklahoma, USA)
Copyright: 2025
Pages: 24
Source title: Modeling and Profiling Taxpayer Behavior and Compliance
Source Author(s)/Editor(s): Bouchra Alj (Faculty of Legal, Economic, and Social Sciences of Mohammedia, Hassan II University, Casablanca, Morocco), Lhoussaine Alla (Sidi Mohamed Ben Abdellah University, Morocco)and Badr Bentalha (Sidi Mohamed Ben Abdellah University, Morocco)
DOI: 10.4018/979-8-3373-0422-9.ch014

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Abstract

This chapter seeks to highlight and evaluate the use of 10-K filings as a methodology to effectively measure corporate tax behavior at publicly traded, American corporations. The chapter delivers examples of how to utilize sections of the 10-K filing (including textual analyses strategy and example of application to recent presidential policy) to evaluate tax behavior in the context of federal regulation. Utilization of both qualitative narrative and quantitative metrics found in the 10-K filing leads to more substantive and meaningful analyses of the corporate tax conduct that impacts the direction of the global economy.

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