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Measuring Tax Aggressiveness After Fin 48: The Effect Of Multinational Status, Multinational Size, And Disclosures, Audrey E. Manning
Measuring Tax Aggressiveness After Fin 48: The Effect Of Multinational Status, Multinational Size, And Disclosures, Audrey E. Manning
Honors Scholar Theses
Abstract: Financial Accounting Standards Board Interpretation No. 48 Accounting for Uncertainty in Income Taxes (FIN 48) caused substantial change and controversy in the accounting and financial reporting for income taxes when it was released in 2006. This study utilizes a sample of public firms to examine the post-FIN 48 tax environment, focusing on tax aggressiveness. More specifically, this paper will (1) compare the tax aggressiveness of domestic and multinational firms,
(2) investigate the relationship between tax aggressiveness and multinational size, as measured by the number of foreign jurisdictions, and (3) assess the overall quality of FIN 48-related tax footnote disclosures …