430 Wehner
College Station, TX 77843-4353
United States
Texas A&M University - Department of Accounting
Tax avoidance, effective tax rate, valuation allowance, goodwill impairments, FIN 48
tax avoidance, effective tax rate, valuation allowance, goodwill impairments, FIN 48
Accounting for Income Taxes; Tax Cuts and Jobs Act; Bias
auditor influence, accounting estimates, tax reserves
Tax avoidance, losses, incentives, marginal tax rates
Tax strategy disclosure, public scrutiny, tax avoidance
Attitude; tax enforcement; uncertain tax positions; investor perceptions