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- W3081337119 abstract "We examine the relationship between tax-related accounting misstatements and changes in the uncertain tax benefits accrual account in the year of the disclosure of a misstatement. We find that the disclosure of a tax-related misstatement is associated with an increase in unrecognized tax benefits during that year. We show that the increase in unrecognized tax benefits in the year of disclosure is from uncertain tax positions taken in prior periods. Overall, this finding is consistent with increase in financial reporting conservatism upon disclosure of tax-related accounting misstatement." @default.
- W3081337119 created "2020-09-01" @default.
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- W3081337119 date "2020-10-19" @default.
- W3081337119 modified "2023-10-16" @default.
- W3081337119 title "Tax-Related Accounting Restatements and Tax Contingency Reporting" @default.
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- W3081337119 doi "https://doi.org/10.1108/s1058-749720200000027002" @default.
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