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Journal Articles

Unintended Consequences of Linking Tax Return Disclosures to Financial Reporting for Income Taxes: Evidence from Schedule UTP

Erin M. Towery
Journal: The Accounting Review
The Accounting Review (2017) 92 (5): 201–226.
DOI: https://doi.org/10.2308/accr-51660
Published: 01 September 2017
...Erin M. Towery ABSTRACT This study exploits the implementation of IRS Schedule UTP to examine how linking tax return disclosures to financial reporting for income taxes affects firms' reporting decisions. Using confidential tax return data and public financial statement data, I find that after...
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