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
The incentive stock options (ISOs) are similar to the regular stock call options. However, when one ...
The Securities Exchange Commission proposed, but has not adopted a regulation to require the listed ...
This file contains the event dates, news sources, firm names and the legal scores that were used in ...
In 2010, the Internal Revenue Service (IRS) announced the requirement to disclose uncertain tax posi...
textThis study exploits the recently-issued Uncertain Tax Position Statement (Schedule UTP) to exami...
The Internal Revenue Service (IRS) announced in January 2010 a new initiative to require certain bus...
A former IRS Commissioner has called Schedule UTP “the biggest change in tax administration in the l...
Working Draft. Not for quotation. Comments welcome. We study the stock price reaction to news about ...
Accounting for income tax is an important and complex area for financial accounting purposes, and it...
Although Corporate America is not happy about Schedule UTP, most corporations seem resigned to the s...
SYNOPSIS: Timely disclosure of financial statement information is a critical requirement for firms a...
This paper addresses the impact of capital gains taxes on the market price and trading volume respon...
There has been much written about Schedule UTP since its announcement by IRS commissioner Shulman in...
On May 10, 2013 the Internal Revenue Service announced that firms with assets between $10 million an...
Given the extremely limited source of resources available to the IRS in recent years, it\u27s not su...
The incentive stock options (ISOs) are similar to the regular stock call options. However, when one ...
The Securities Exchange Commission proposed, but has not adopted a regulation to require the listed ...
This file contains the event dates, news sources, firm names and the legal scores that were used in ...
In 2010, the Internal Revenue Service (IRS) announced the requirement to disclose uncertain tax posi...
textThis study exploits the recently-issued Uncertain Tax Position Statement (Schedule UTP) to exami...
The Internal Revenue Service (IRS) announced in January 2010 a new initiative to require certain bus...
A former IRS Commissioner has called Schedule UTP “the biggest change in tax administration in the l...
Working Draft. Not for quotation. Comments welcome. We study the stock price reaction to news about ...
Accounting for income tax is an important and complex area for financial accounting purposes, and it...
Although Corporate America is not happy about Schedule UTP, most corporations seem resigned to the s...
SYNOPSIS: Timely disclosure of financial statement information is a critical requirement for firms a...
This paper addresses the impact of capital gains taxes on the market price and trading volume respon...
There has been much written about Schedule UTP since its announcement by IRS commissioner Shulman in...
On May 10, 2013 the Internal Revenue Service announced that firms with assets between $10 million an...
Given the extremely limited source of resources available to the IRS in recent years, it\u27s not su...
The incentive stock options (ISOs) are similar to the regular stock call options. However, when one ...
The Securities Exchange Commission proposed, but has not adopted a regulation to require the listed ...
This file contains the event dates, news sources, firm names and the legal scores that were used in ...
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