The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting
In this study, I examine how firms change their tax avoidance and financial reporting following large tax settlements. I find that firms decrease tax avoidance following large settlements and this effect is concentrated among firms under-reserved for the settlement for financial accounting purposes....
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| Language: | en_US |
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The University of Arizona.
2015
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| Online Access: | http://hdl.handle.net/10150/555888 |