000			02011nab a2200217 a 4500
999			_c199360 _d199360
003			OSt
005			20200226102012.0
008			191213s20172015xxu||||| |||| 00| 0 eng d
040			_aCO-BoUGC _cCO-BoUGC
100	1		_aTowery, Erin M. _9177478
245	1	0	_aUnintended consequences of linking tax return disclosures to financial reporting for income taxes _bevidence from schedule UTP _cErin M. Towery
300			_aPáginas 201 a la 226
520	3		_aThis 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 imposition of Schedule UTP reporting requirements, firms report lower financial reporting reserves for uncertain income tax positions, but do not claim fewer income tax benefits on their federal tax returns. The reduction in reserves is concentrated among multinational firms and firms with larger reserves prior to Schedule UTP. These findings suggest that some firms changed their financial reporting for uncertain tax positions to avoid Schedule UTP reporting requirements without changing the underlying positions. In contrast with prior studies, this evidence represents a permanent, rather than a temporary, tax-induced reporting change. My results imply that linking tax return disclosures to financial reporting can have unintended effects on firms' reporting decisions.
650	1	4	_991036 _aContabilidad _vPublicaciones seriadas
650	2	4	_aImpuestos _vPublicaciones seriadas _9177479
690			_aGenerally Accepted Accounting Principles (GAAP) _9176344
690			_aUncertain Tax Positions (UTP) _9177480
690			_aThe Financial Accounting Standars Board (FASB) _9176922
773	0		_082265 _9377627 _aThe accounting review 2017 V.92 No.5 (Sep) _o0000002032279 _x0001-4826 (papel) _h26 páginas _nIncluye tablas, figuras y referencias bibliográficas
942			_2ddc _cART