Meyer Alexander, Raquel; Gross, Andrew; Huston, G. Ryan; … - In: Advances in taxation, (pp. 1-36). 2017
We investigate the interaction of debt covenants and tax accounting on the adoption of Financial Interpretation No. 48 (FIN 48). We examine how firms respond to the potential tightening of covenant slack upon FIN 48 adoption and whether these actions are penalized by creditors and anticipated by...
