Thomas D. Schultz

Western Michigan University

Assistant Professor of Accountancy

Kalamazoo, MI 49008

United States

SCHOLARLY PAPERS

2

DOWNLOADS

157

CITATIONS

0

Scholarly Papers (2)

1.

The Informativeness of FIN 48 ‘Look-Forward’ Disclosures

Number of pages: 45 Posted: 03 Jul 2010
Amy E. Dunbar, Thomas C. Omer and Thomas D. Schultz
University of Connecticut - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Western Michigan University
Downloads 141 (153,966)

Abstract:

unrecognized tax benefits, tax contingency reserve, FIN 48, look-forward disclosure

2.

The Fleeting Nature of Permanent Reinvestment: Accounting for the Undistributed Earnings of Foreign Subsidiaries

Advances in Accounting, incorporating Advances in International Accounting, Vol. 25, No. 1, June 2009
Posted: 29 May 2009 Last Revised: 01 Jun 2009
Thomas D. Schultz and Timothy J. Fogarty
Western Michigan University and Case Western Reserve University - Department of Accountancy

Abstract:

Foreign earnings, Unrecognized deferred income taxes, Repatriations, Financial reporting disclosures