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Keywords: FIN 48
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Journal Articles
Journal of the American Taxation Association (2024) 46 (1): 57–81.
Published: 01 March 2024
...Nathan C. Goldman ABSTRACT As firms lower innovative investment in response to FASB Interpretation Number 48 (FIN 48), they choose between reallocating those funds to noninnovative investment, not changing noninnovative investment, or lowering noninnovative investment. Using a difference...
Journal Articles
Journal of the American Taxation Association (2021) 43 (1): 107–124.
Published: 01 March 2021
.... Laplante, under the Senior Editorship of Connie D. Weaver. 1 12 2017 1 6 2020 2021 tax risk tax aggressiveness FIN 48 tax reserves This study investigates whether the association between tax reserves and firm value is concave. Recent accounting research documents...
Journal Articles
Journal Articles
Journal of the American Taxation Association (2016) 38 (2): 67–85.
Published: 01 September 2016
...Matthew J. Erickson; Nathan C. Goldman; James Stekelberg ABSTRACT Effective for fiscal years beginning after December 15, 2006, FIN 48 significantly altered uncertain tax benefit (UTB) recognition and disclosure requirements relative to its predecessor standard, FAS 5. We examine the effect...
Journal Articles