Are Tax and Non-Tax Factors Associated with FIN 48 Disclosures?

Are Tax and Non-Tax Factors Associated with FIN 48 Disclosures?

This study examines the determinants of tax aggressiveness. I utilize the unrecognized tax benefits (UTB) disclosed by the adoption of Financial Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” (FIN 48) to proxy for firms’ tax aggressiveness. I hand collect UTB disclosures for 562...

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Bibliographic Details
Main Author: McDonald, Janet L.
Other Authors: Kinney, Michael R.
Format: Others
Language:en_US
Published: 2011
Subjects:
FIN 48
tax aggressiveness
earnings management
corporate governance
auditor provided tax service
Online Access:http://hdl.handle.net/1969.1/ETD-TAMU-2010-08-8401

Internet

http://hdl.handle.net/1969.1/ETD-TAMU-2010-08-8401

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