بایگانی برچسب: حسابداری

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 …

حسابداری محافظه کارانه، استراتژی کسب و کار، و ابهام We investigate whether accounting conservatism can be explained as a rational response to ambiguity. Decision analysis shows that decision rules that work well under ambiguity put greater weight on negative than on positive outcomes, i.e., exhibit caution. Accounting conservatism increases the …

حسابداری برای هماهنگی ضمنی: انتقال حساب و مورد وسیع تر برای تئوری حسابداری   چکیده Tacit coordination is a pervasive aspect of accounting practice. This paper teases out insights on tacit coordination from existing scholarship, starting with studies of everyday life accounting, then turning to professional practice. It develops an …