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The effect of tax-related material weakness in internal controls on the market valuation of unrecognized tax benefits

Koester, Allison; Lim, Steve C.; Vigeland, Robert L. - In: The journal of the American Taxation Association : a … 37 (2015) 1, pp. 129-155

Persistent link: https://www.econbiz.de/10011281219

Taxes and financial constraints : evidence from linguistic cues

Law, Kelvin K. F.; Mills, Lillian F. - In: Journal of accounting research 53 (2015) 4, pp. 777-819

Persistent link: https://www.econbiz.de/10011373221

Does accounting for uncertain tax benefits provide information about the relation between book-tax differences and earnings persistence?

Zhou, Mingjun - In: Review of accounting & finance 15 (2016) 1, pp. 65-84

Persistent link: https://www.econbiz.de/10011459722

Measuring tax authority monitoring

Finley, Andrew R.; James, Stekelberg - In: The journal of the American Taxation Association : a … 44 (2022) 1, pp. 75-92

Persistent link: https://www.econbiz.de/10013199242

The effectiveness of schedule UTP : a comparison of multinational and domestic firms

Howard, Jennifer; Massel, Norman - In: Advances in taxation 26 (2019), pp. 33-62

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Income statement reporting discretion allowed by FIN 48 : interest and penalty expense classification

Abernathy, John L.; Beyer, Brooke; Gross, Andrew D.; … - In: The journal of the American Taxation Association : a … 39 (2017) 1, pp. 45-66

Persistent link: https://www.econbiz.de/10011881124

The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits

Brushwood, James D.; Johnston, Derek; Lusch, Stephen J. - In: Advances in accounting : a research annual 42 (2018), pp. 1-11

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Tax Avoidance Research : Exploring Networks and Dynamics of Global Academic Collaboration

De Vito, Antonio; Grossetti, Francesco - 2024

This book explores the intricate realm of tax avoidance, synthesizing existing empirical literature in the field. The work starts by exploring the theoretical underpinnings of tax avoidance, dissecting its unique features compared to tax evasion. It delves into measurement methodologies and...

Persistent link: https://www.econbiz.de/10014478790

IRS scrutiny and corporate innovation

Goldman, Nathan C.; Lampenius, Niklas; Radhakrishnan, Suresh - In: Contemporary accounting research : the journal of the … 41 (2024) 1, pp. 391-423

Persistent link: https://www.econbiz.de/10014518382

Does accounting for uncertain tax benefits provide information about the relation between book-tax differences and earnings persistence?

Zhou, Mingjun - In: Review of Accounting and Finance 15 (2016) 1, pp. 65-84

Purpose – This study aims to use research setting provided by the implementation of Financial Accounting Standards Board Interpretation 48 (FIN48) to help develop a further understanding of large positive book–tax differences (LPBTD) and their relationship with earnings persistence. Extant...

Persistent link: https://www.econbiz.de/10014989842