A survey questionnaire was designed and distributed to samples of internal and external change agents which measured the extent to which they professed values traditionally associated with the field of OD. The survey also included questions concerning the types of interventions utilised in the...

We examine whether firms use tax reserve decreases to meet analysts’ quarterly earnings forecasts in the period prior to the passage of FIN 48 and whether that behavior changed following the enactment of FIN 48. In the pre-FIN 48 period, we observe that firms reduce their tax reserves (i.e.,...