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Keywords: tax disclosure
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Journal Articles
Journal Articles
Journal of the American Taxation Association (2024) 46 (1): 57–81.
Published: 01 March 2024
... Department, Raleigh, NC, USA. Editor’s note: Accepted by Senior Editor Ryan J. Wilson. 01 12 2021 21 06 2023 22 06 2023 2024 FIN 48 noninnovative investment capital expenditures mergers and acquisitions tax disclosure The Financial Accounting Standards Board...
Journal Articles
Journal of the American Taxation Association (2021) 43 (2): 107–135.
Published: 01 September 2021
...Thomas R. Kubick; Thomas C. Omer; Xiao Song ABSTRACT We use a regulatory shock to examine whether the prospect of short selling affected tax disclosures. From May 2005 to August 2007, the Securities and Exchange Commission initiated a pilot program under Regulation SHO, temporarily exempting one...