Kinney, Michael R. (contributor) - 2010
This study examines the determinants of tax aggressiveness. I utilize the unrecognized tax benefits (UTB) disclosed by …’ tax aggressiveness. I hand collect UTB disclosures for 562 calendar year-end firms in the S and P 1500. Controlling for … is influenced by (1) financial reporting aggressiveness, (2) choice of auditor, (3) analyst coverage, and (4) corporate …