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Showing 1 to 1 of 1 for “"Tax uncertainty"”.
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How do disclosures of tax uncertainty to tax authorities affect reporting decisions? : evidence from Schedule UTP
This study exploits the recently-issued Uncertain Tax Position Statement (Schedule UTP) to examine the effect of mandatory disclosures of tax uncertainty to tax authorities on firms' reporting decisions. Schedule UTP requires firms to disclose federal income tax positions to the Internal Revenue …