All Stories

  1. Fiscal Year-Ends and Financial Benefits: The Role of Prospective Measurement Dates in Tax Reform
  2. Did FIN 48 improve the mapping between tax expense and future cash taxes?
  3. Monitoring or payroll maximization? What happens when workers enter the boardroom?
  4. Lobbying and Opposition to SFAS No. 123(R): An Examination of Campaign Contributions from CEOs and PACs
  5. Does FIN 48 Improve Firms' Estimates of Tax Reserves?
  6. Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management
  7. Evidence of Differing Market Responses to Meeting or Beating Targets Through Tax Expense Management