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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