کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
8960787 1646434 2018 11 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits
ترجمه فارسی عنوان
تأثیر نتایج حسابرسی مالیاتی بر گزارش و ارزیابی مزایای مالیات ناشناخته
کلمات کلیدی
نظارت بر مالیات، اجرای قانون مالیاتی، مزایای مالیات نامشهود،
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی
We examine whether firms respond to settlements of their uncertain tax benefits (UTBs) by adjusting the related UTB reserve. A reported UTB settlement indicates that the tax authority challenged at least one of the firm's uncertain tax positions, thereby providing information to managers regarding the sustainability of similar tax strategies and outstanding UTBs. Consistent with expectations, our results suggest that UTB settlements are negatively related to the accrual for new uncertain tax positions. Further, we demonstrate that managers make less downward adjustments to the UTB reserve related to existing uncertain tax positions following settlements with tax authorities. Finally, additional analysis suggests that the valuation of UTBs is lower in the year subsequent to a UTB settlement. Collectively, our results suggest that the information gathered from tax audit outcomes influences firms to be more conservative in their tax reporting, and possibly their future tax planning as well.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Advances in Accounting - Volume 42, September 2018, Pages 1-11
نویسندگان
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