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TAX CONSULTING BY AUDIT INSTITUTIONS AS AN NON-LEGAL FORM OF THE STATE'S PUBLIC FINANCIAL ACTIVITY

open access: yesJuridical scientific and electronic journal
N.A. Fuks, V.M. Ulozhenko
openaire   +1 more source

Unrecognized tax benefit and its impact on firms’ financial activities: A longitudinal analysis

Journal of Corporate Accounting and Finance, 2021
AbstractOur study investigates the unrecognized tax benefit (UTB) across firms and its impact on the firm's financial activities using the generalized estimating equations (GEEs). We find the UTB variation across firms is largely related to the firms’ operation characteristics and firms with higher UTB balances are more likely to overstate their ...
Yi Ren, Chialing Hsieh
exaly   +2 more sources

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