Pre-Empting Disclosure? Firms’ Decisions Prior to FIN No. 48

By Jennifer Blouin, Cristi A. Gleason, Lillian F. Mills, Stephanie A. Sikes. 2010

113 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/98a58fb86ea12050159cc6fbf0a02ee232d8d26a

Citations in the corpus

• A review of tax research (2010, unknown): “…papers on FIN 48 find that firms have incentives to reduce their tax contingency reserves to avoid disclosure under FIN 48, and that doing so prior to the adoption of the new standard allowed firms to increase earnings rather than record an adjustment to stockholders’ equity (Blouin et al., 2010).”