Does Increased Visibility to the IRS Cause Public Firms to Go Private? Evidence from FIN 48

SSRN Electronic Journal ◽

10.2139/ssrn.3825144 ◽

2021 ◽

Author(s):

Benjamin Yost

Keyword(s):

Public Firms ◽

Fin 48

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The Role of Trait and State Moral Disengagement on FIN 48 Earnings Management.

10.26226/morressier.5f0c7d3058e581e69b05d040 ◽

2020 ◽

Author(s):

Ashley West ◽

Gary Fleischman

Keyword(s):

Earnings Management ◽

Moral Disengagement ◽

Fin 48

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Do Firms Use Tax Cushion Reversals to Meet Earnings Targets? Evidence from the Pre- and Post-FIN 48 Periods

SSRN Electronic Journal ◽

10.2139/ssrn.1163842 ◽

2011 ◽

Cited By ~ 20

Author(s):

Sanjay Gupta ◽

Rick C. Laux ◽

Dan Lynch

Keyword(s):

Fin 48 ◽

Use Tax ◽

Earnings Targets

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Pipes: A Theory of Private vs. Public Placements in Public Firms

SSRN Electronic Journal ◽

10.2139/ssrn.1344947 ◽

2009 ◽

Cited By ~ 1

Author(s):

Marc Martos-Vila

Keyword(s):

Public Firms

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The Acquisition of Non Public Firms in Europe: Bidders’ Returns, Payment Methods and Stock Market Evolution

SSRN Electronic Journal ◽

10.2139/ssrn.1647567 ◽

2010 ◽

Author(s):

Alain Chevalier ◽

Etienne Redor

Keyword(s):

Stock Market ◽

Market Evolution ◽

Public Firms ◽

Payment Methods

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The Informativeness of FIN 48 ‘Look-Forward’ Disclosures

SSRN Electronic Journal ◽

10.2139/ssrn.1633626 ◽

2010 ◽

Cited By ~ 6

Author(s):

Amy E. Dunbar ◽

Thomas C. Omer ◽

Thomas D. Schultz

Keyword(s):

Fin 48

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The Impact of FIN 48 and Economic Nexus on Multistate Tax Settlements

SSRN Electronic Journal ◽

10.2139/ssrn.1905025 ◽

2011 ◽

Cited By ~ 1

Author(s):

Ann Boyd Davis

Keyword(s):

Fin 48 ◽

The Impact

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Does Mandatory Disclosure Affect Recognition of Contingent Liabilities? Evidence from FIN 48

SSRN Electronic Journal ◽

10.2139/ssrn.1905207 ◽

2011 ◽

Cited By ~ 1

Author(s):

Andrew D Gross

Keyword(s):

Affect Recognition ◽

Mandatory Disclosure ◽

Fin 48 ◽

Contingent Liabilities

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Adjustment Costs and the Realization of Target Leverage of Spanish Public Firms

SSRN Electronic Journal ◽

10.2139/ssrn.1965263 ◽

2011 ◽

Author(s):

Gonzalo Rubio ◽

Francisco Sogorb-Mira

Keyword(s):

Adjustment Costs ◽

Public Firms ◽

Target Leverage

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Post-Implementation Review of FIN 48: A Summary of the Academic Literature

SSRN Electronic Journal ◽

10.2139/ssrn.2191137 ◽

2012 ◽

Cited By ~ 4

Author(s):

Jennifer L. Blouin ◽

Leslie A. Robinson

Keyword(s):

Academic Literature ◽

Fin 48

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The Cost of Compliance: FIN 48 and Audit Fees

SSRN Electronic Journal ◽

10.2139/ssrn.2437072 ◽

2014 ◽

Cited By ~ 1

Author(s):

Matthew Erickson ◽

Nathan C. Goldman ◽

James Stekelberg

Keyword(s):

Audit Fees ◽

Fin 48 ◽

The Cost

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