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Schedule UTP: Stock Price Reaction and Economic Consequences (open access)

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