This article investigates whether tax avoidance, management compensation, and debt agreements affect the expense classification election and whether this discretion has implications for financial statement users.

This article discusses the effects of the Internal Revenue Service (IRS) requirement to disclose uncertain tax positions (UTP) on a new schedule (Schedule UTP) on firm value and firm reporting behavior.

Article provides insight into the strategic behaviors of firms facing slow growth in times of economic stagnation. Using the pertinent literature from institutional theory and organizational change, the authors posit that the appropriate firm-level response (strategic choice) during periods of slow growth is to maintain legitimacy and membership in the field by adopting a proactive approach that focuses on improving top-line growth.