Financial Accounting Measures of Tax Reporting Aggressiveness
- 1 January 2010
- preprint
- Published by Elsevier BV in SSRN Electronic Journal
Abstract
This study examines a setting in which a tax reporting decision is delegated to a …firm’'s tax manager. Using financial accounting measures of tax expense to evaluate the tax manager allows the fi…rm to efficiently attain the level of tax avoidance it prefers, despite the fact that the consequences of the tax reporting decision will occur in the future. The study also examines how well two accounting measures of tax aggressiveness -- –cash taxes paid and the unrecognized tax bene…fit -- distinguish between conservative and aggressive fi…rms.Keywords
This publication has 14 references indexed in Scilit:
- The incentives for tax planningJournal of Accounting and Economics, 2012
- Are Firms Myopic?: The Case of Contracting on Performance and UncertaintySSRN Electronic Journal, 2012
- Does Tax Aggressiveness Reduce Financial Reporting Transparency?SSRN Electronic Journal, 2011
- A review of tax researchJournal of Accounting and Economics, 2010
- Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement InformationThe Accounting Review, 2010
- The Effects of Executives on Corporate Tax AvoidanceThe Accounting Review, 2010
- Are family firms more tax aggressive than non-family firms?Journal of Financial Economics, 2010
- Early Evidence on the Determinants of Unrecognized Tax BenefitsSSRN Electronic Journal, 2009
- Tax Reporting Aggressiveness and Its Relation to Aggressive Financial ReportingThe Accounting Review, 2009
- What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvementJournal of Public Economics, 2009