Fischer, Mary, and Amy Foshee Holmes. “Tax Abatement Disclosures: An Exploratory Study of Professional’s Perceptions and Early Disclosures of GASB Statement No. 77”. Journal of Applied Business and Economics 20, no. 8 (December 1, 2018). Accessed May 3, 2024. https://articlegateway.com/index.php/JABE/article/view/212.