Description: 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.
Date: December 2011
Creator: Abernathy, John L.; Davenport, Stephan A. & Rapley, Eric T.
Item Type: Refine your search to only Article
Partner: UNT College of Business