The effect of tax-related material weakness in internal controls on the market valuation of unrecognized tax benefits
Year of publication: |
2015
|
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Authors: | Koester, Allison ; Lim, Steve C. ; Vigeland, Robert L. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 37.2015, 1, p. 129-155
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Subject: | unrecognized tax benefits | tax information risk | equity valuation | Internes Kontrollsystem | Internal control | Steuervergünstigung | Tax incentive | Börsenkurs | Share price |
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