Phil Kunz

University of Memphis - School of Accountancy

Fogelman College of Business and Economics

Memphis, TN 38152-6460

United States

  • University of Memphis - School of Accountancy

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What Does the Volatility of Tax Reserves Signal about Firms' Tax Positions?

Number of pages: 51 Posted: 04 Jun 2024
Jane Z. Song, Stevanie S. Neuman and Phil Kunz
University of Missouri - Trulaske College of Business, University of Missouri at Columbia - School of Accountancy and University of Memphis - School of Accountancy
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Abstract:

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Unrecognized tax benefits, ASC 740, volatility, tax uncertainty, tax strategy, risk relevance, audit risk, compliance risk, credit risk JEL Codes: G10, M41, H26, ASC 740, volatility, tax uncertainty, tax strategy, risk relevance, audit risk, credit risk, compliance risk