2 Matching Results
Results open in a new window/tab.
Results:
1 - 2 of
2
Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification
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.
Date:
July 2016
Creator:
Abernathy, John L.; Beyer, Brooke; Gross, Andrew D. & Rapley, Eric T.
System:
The UNT Digital Library
Schedule UTP: Stock Price Reaction and Economic Consequences
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.
Date:
July 2012
Creator:
Abernathy, John L.; Davenport, Stephan A. & Rapley, Eric T.
System:
The UNT Digital Library