Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements

By Leslie A. Robinson, Andrew P. Schmidt. 2013

115 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/41d2117aebf8668431a244cc89cea4240ecfcaa8

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In Accounting

1. Michael A. Mayberry
2. Dan Lynch
3. Thomas R. Kubick
4. Thomas C. Omer

In Economics and Econometrics

1. Michael A. Mayberry
2. Dan Lynch
3. Thomas R. Kubick
4. Thomas C. Omer

Citations in the corpus

• Taxes and Financial Constraints: Evidence from Linguistic Cues (2015, unknown): “Firms with high litigation risk could also face incentives to reduce their disclosure when there is a significant amount of judgment involved (Robinson and Schmidt (2013)).”
• The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters (2016, background): “Given prior research suggesting that shareholders reward firms with less informative disclosures related to UTBs (Robinson and Schmidt 2013) and that Congressional scrutiny regarding UTB balances resulted in negative price responses (Frischmann et al. 2008), we argue that tax-related SEC comment let”