Frischmann, Peter J.; Shevlin, Terry; Wilson, Ryan - In: Journal of Accounting and Economics 46 (2008) 2-3, pp. 261-278
Commentary during the development of FASB Interpretation no. 48 suggests the interpretation could be costly for firms because new disclosure requirements could be used by the IRS to more effectively challenge uncertain tax positions. Stock returns around FIN 48 pronouncements suggest investors...
