FASB FIN 48 disclosures : evidence on user perceptions
Year of publication: |
2023
|
---|---|
Authors: | Smith, Thomas ; Valencia, Adrian ; Volkan, Ara G. ; Vorisek, Jordin |
Published in: |
Accounting & taxation : AT. - Hilo, Hawaii : IBFR, ISSN 1944-592X, ZDB-ID 2536580-0. - Vol. 15.2023, 1, p. 27-41
|
Subject: | Uncertain Tax Positions | Educated Non-Professional Investors | Information Usefulness | Financial Statement Transparency | Aggressive Tax Strategies |
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