Pre-empting disclosure? Firms' decisions prior to FIN No. 48

Accounting Review

Volumn 85, Issue 3, 2010, Pages 791-815

  Blouin, Jennifer L ^a   Gleason, Cristi A ^b   Mills, Lillian F ^c   Sikes, Stephanie A ^a  

^a UNIVERSITY OF PENNSYLVANIA   (United States)

^b UNIVERSITY OF IOWA   (United States)

^c UNIVERSITY OF TEXAS AT AUSTIN   (United States)

Author keywords

Accounting for income taxes; Disclosure; Tax reserves

Indexed keywords

EID: 77954344203     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2010.85.3.791     Document Type: Article

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