Browsing by Author "McDonald, Janet L."

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    • Are Tax and Non-Tax Factors Associated with FIN 48 Disclosures? 
      McDonald, Janet L. (2011-10-21)
      This study examines the determinants of tax aggressiveness. I utilize the unrecognized tax benefits (UTB) disclosed by the adoption of Financial Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” (FIN 48) ...