Similar Search Results

Economic consequences of increasing the conformity in accounting for uncertain tax benefits

Frischmann, Peter J.; Shevlin, Terry; Wilson, Ryan - In: Journal of Accounting and Economics 46 (2008) 2-3, pp. 261-278

Commentary during the development of FASB Interpretation no. 48 suggests the interpretation could be costly for firms because new disclosure requirements could be used by the IRS to more effectively challenge uncertain tax positions. Stock returns around FIN 48 pronouncements suggest investors...

Persistent link: https://www.econbiz.de/10005492491

Economic consequences of increasing the conformity in accounting for uncertain tax benefits

Frischmann, Peter J.; Shevlin, Terry; Wilson, Ryan - In: Journal of accounting & economics 46 (2008) 2/3, pp. 261-278

Persistent link: https://www.econbiz.de/10003796317

Discussion of Examining investor expectations concerning tax savings on the repatriations of foreign earnings under the American Jobs Creation Act of 2004

Albring, Susan M. - In: The journal of the American Taxation Association : a … 29 (2007) 2, pp. 57-62

Persistent link: https://www.econbiz.de/10003636635

Examining investor expectations concerning tax savings on the repatriations of foreign earnings under the American Jobs Creation Act of 2004

Oler, Mitchell; Shevlin, Terry; Wilson, Ryan - In: The journal of the American Taxation Association : a … 29 (2007) 2, pp. 25-55

Persistent link: https://www.econbiz.de/10003627521

Economic consequences of increasing the conformity in accounting for uncertain tax benefits

Frischmann, Peter J.; Shevlin, Terry; Wilson, Ryan - In: Journal of accounting & economics 46 (2008) 2, pp. 261-278

Persistent link: https://www.econbiz.de/10008146742

Economic consequences of increasing the conformity in accounting for uncertain tax benefits

Frischmann, Peter J.; Shevlin, Terry; Wilson, Ryan - In: Journal of accounting & economics 46 (2008) 2, pp. 261-279

Persistent link: https://www.econbiz.de/10008892921

The misrepresentation of earnings

Dichev, Ilia D.; Graham, John D.; Harvey, Campbell R.; … - In: Financial analysts' journal : FAJ 72 (2016) 1, pp. 22-35

Persistent link: https://www.econbiz.de/10011688005

How should we think about earnings quality? : a discussion of "Earnings quality : evidence from the field"

Nelson, Mark W.; Skinner, Douglas J. - In: Journal of accounting & economics 56 (2013) 2/3, pp. 34-41

Persistent link: https://www.econbiz.de/10010243030

Earnings quality : evidence from the field

Dichev, Ilia D.; Graham, John R.; Harvey, Campbell R.; … - In: Journal of accounting & economics 56 (2013) 2/3, pp. 1-33

Persistent link: https://www.econbiz.de/10010243033

The Misrepresentation of Earnings

Dichev, Ilia D. - 2015

We ask nearly 400 CFOs about the definition and drivers of earnings quality, with a special emphasis on the prevalence and detection of earnings misrepresentation. CFOs believe that the hallmarks of earnings quality are sustainability, absence of one-time items, and backing by actual cash flows....

Persistent link: https://www.econbiz.de/10013034441