Are mandatory disclosure decisions made strategically? The case of SAB 74 estimates preceding adoption of FIN 48
Author:
Publisher
Elsevier BV
Subject
Sociology and Political Science,Finance,Accounting
Reference20 articles.
1. The financial reporting environment: Review of recent literature;Beyer;Journal of Accounting & Economics,2010
2. Pre-empting disclosure? Firms’ decisions prior to FIN 48;Blouin;The Accounting Review,2010
3. The value relevance of financial statement recognition vs. disclosure: Evidence from SFAS No. 106;Davis-Friday;The Accounting Review,1999
4. Recognition and disclosure reliability: Evidence from SFAS No. 106;Davis-Friday;Contemporary Accounting Research,2004
5. Long-run corporate tax avoidance;Dyreng;The Accounting Review,2008
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