메뉴 건너뛰기




Volumn 85, Issue 5, 2010, Pages 1721-1742

FIN 48 and tax compliance

Author keywords

Accounting for income taxes; ASC 740 10 25; Disclosure; FIN 48; Tax compliance

Indexed keywords


EID: 77958458685     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2010.85.5.1721     Document Type: Review
Times cited : (101)

References (20)
  • 1
    • 0039027646 scopus 로고    scopus 로고
    • Forcing firms to talk: Financial disclosure regulation and externalities
    • Admati, A., and P. Pfleiderer. 2000. Forcing firms to talk: Financial disclosure regulation and externalities. Review of Financial Studies 13 (3): 479-519.
    • (2000) Review of Financial Studies , vol.13 , Issue.3 , pp. 479-519
    • Admati, A.1    Pfleiderer, P.2
  • 3
    • 0001358098 scopus 로고
    • Taxpayers reporting decisions and auditing under information asymmetry
    • -, and -. 1989b. Taxpayers reporting decisions and auditing under information asymmetry. The Accounting Review 64 (July): 468-487.
    • (1989) The Accounting Review , vol.64 , Issue.JUL. , pp. 468-487
  • 4
    • 77958461914 scopus 로고    scopus 로고
    • Taxpayer disclosure and penalty laws
    • -, J. Davis, and W. Jung. 2000. Taxpayer disclosure and penalty laws. Journal of Public Economic Theory 2 (2): 243-272.
    • (2000) Journal of Public Economic Theory , vol.2 , Issue.2 , pp. 243-272
    • Davis, J.1    Jung, W.2
  • 5
    • 36348994966 scopus 로고    scopus 로고
    • What can we learn about uncertain tax benefits from FIN 48?
    • Blouin, J., C. Gleason, L. Mills, and S. Sikes. 2007. What can we learn about uncertain tax benefits from FIN 48? National Tax Journal 60 (September): 521-35.
    • (2007) National Tax Journal , vol.60 , Issue.SEPTEMBER , pp. 521-535
    • Blouin, J.1    Gleason, C.2    Mills, L.3    Sikes, S.4
  • 6
    • 77954344203 scopus 로고    scopus 로고
    • Pre-empting disclosure? Firms' decisions prior to FIN No. 48
    • -, -, -, and -. 2010. Pre-empting disclosure? Firms' decisions prior to FIN No. 48. The Accounting Review 85 (3): 791-815.
    • (2010) The Accounting Review , vol.85 , Issue.3 , pp. 791-815
  • 9
    • 56249138343 scopus 로고    scopus 로고
    • Financial Accounting Standards Board (FASB). FASB Interpretation No. 48. Norwalk, CT: FASB.
    • Financial Accounting Standards Board (FASB). 2006. Accounting for Uncertainty in Income Taxes. FASB Interpretation No. 48. Norwalk, CT: FASB.
    • (2006) Accounting for Uncertainty in Income Taxes.
  • 10
    • 0036013283 scopus 로고    scopus 로고
    • Materiality and contingent tax liability reporting
    • Gleason, C., and L. Mills. 2002. Materiality and contingent tax liability reporting. The Accounting Review 77 (2): 317-342.
    • (2002) The Accounting Review , vol.77 , Issue.2 , pp. 317-342
    • Gleason, C.1    Mills, L.2
  • 15
    • 0012009188 scopus 로고    scopus 로고
    • Strategic tax and financial reporting decisions: Theory and evidence
    • Mills, L., and R. Sansing. 2000. Strategic tax and financial reporting decisions: Theory and evidence. Con-temporary Accounting Research 17 (Spring): 85-106.
    • (2000) Con-temporary Accounting Research , vol.17 , Issue.SPR. , pp. 85-106
    • Mills, L.1    Sansing, R.2
  • 16
    • 77958489930 scopus 로고    scopus 로고
    • Tribune nearing IRS settlement
    • Mulligan, T. 2007. Tribune nearing IRS settlement. Los Angeles Times (June 2).
    • (2007) Los Angeles Times , Issue.JUNE 2
    • Mulligan, T.1
  • 17
    • 77958474743 scopus 로고    scopus 로고
    • Raising penalty standard "more likely than not" creates conflict between tax lawyers and their clients
    • Pauly, E. 2008. Raising penalty standard "more likely than not" creates conflict between tax lawyers and their clients. Washburn Law Journal 47: 757-783.
    • (2008) Washburn Law Journal , vol.47 , pp. 757-783
    • Pauly, E.1
  • 18
    • 77951803079 scopus 로고    scopus 로고
    • Robinson, L. 2010. Do firms incur costs to avoid reducing pre-tax earnings? Evidence from the accounting for low-income housing tax credits? The Accounting Review 85 (2): 637-669.
    • (2010) The Accounting Review , vol.85 , Issue.2 , pp. 637-669
    • Robinson, L.1
  • 19
    • 21344488343 scopus 로고
    • Information acquisition in a tax compliance game
    • Sansing, R. 1993. Information acquisition in a tax compliance game. The Accounting Review 68 (October): 874-884.
    • (1993) The Accounting Review , vol.68 , Issue.OCT. , pp. 874-884
    • Sansing, R.1
  • 20


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.