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• W1598043104 abstract "This study uses accounting for income tax uncertainty (FIN 48) to examine the tradeoff between comparability and relevance. The FASB intended FIN 48 to enhance both the comparability and relevance of income tax reporting, yet practitioners have expressed concerns that this guidance does not increase relevance because its produces liabilities that are not informative about future cash flows. Consistent with these concerns, we estimate that, on average, less than 24 cents of every dollar of reserves is paid in cash. We also document a decreased ability of tax expense to predict future cash taxes among firms for which the criteria imposed by FIN 48 are least realistic. Finally, we fail to find evidence that investors identify firms for which reserves are most likely to overstate future cash outflows. Our findings imply that guidance intended to enhance comparability sacrifices relevance, especially among firms for which the guidance is most restrictive." @default.
• W1598043104 created "2016-06-24" @default.
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• W1598043104 date "2014-02-25" @default.
• W1598043104 modified "2023-09-23" @default.
• W1598043104 title "One Size Does Not Fit All: The Effect of Guidance Intended to Improve Comparability on Relevance" @default.
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