# How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach

> Research article (The Accounting Review, 2023) · cited 27× · AI/ML

**Wikidata**: [openalex:W4372257360](https://www.wikidata.org/wiki/openalex:W4372257360)  
**Source**: https://4ort.xyz/entity/how-useful-are-tax-disclosures-in-predicting-effective-tax-rates-a-machine-learning-approach