The predictive ability of tax contingencies for future income tax cash outflows - Ciconte, William A.; Donohoe, Michael P.; Lisowsky, Petro; Mayberry, Michael A. (Contemporary accounting research, 2024)
Keywords: Accounting; Accounting standards; ASC 740; ASC 740, économies d’impôt non constatées, FIN 48, impôt sur le revenu; Contingencies; Earnings; FIN 48; income tax; Income taxes; Obligations; Payments; Predictions; Tax avoidance; Taxation; unrecognized tax benefit