Schedule UTP: Stock Price Reaction and Economic Consequences
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:
July 2012
Creator:
Abernathy, John L.; Davenport, Stephan A. & Rapley, Eric T.
Item Type:
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Partner:
UNT College of Business