تأثیر نتایج حسابرسی مالیاتی بر گزارش و ارزیابی مزایای مالیات ناشناخته We examine whether firms respond to settlements of their uncertain tax benefits (UTBs) by adjusting the related UTB reserve. A reported UTB settlement indicates that the tax authority challenged at least one of the firm’s uncertain tax positions, thereby …
ادامه مطلبThe effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits
