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    Richard C Sansing
    Financial accounting measures of tax reporting...
    paper presentation posted July 19, 2010 by Richard C Sansing, last edited July 20, 2010 
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    title:
    Financial accounting measures of tax reporting aggressiveness
    author or authors:
    Anja De Waegenaere (Tilburg University); Richard Sansing (Dartmouth College and CentER, Tilburg Univeristy; Jacco L. Wielhouwer, VU University;
    moderator:
    Sarah Nutter
    discussant:
    Robert J. Egger III
    presentation session:
    2.9, Taxes and Financial Reporting
    date:
    August 2, 2010 5:00pm - 6:30pm
    abstract:

    This study examines a setting in which a tax reporting decision is delegated to a firm's tax manager. The use of financial accounting measures of tax expense arises endogenously as an efficient way of providing contemporaneous incentives to the manager when the consequences of the tax reporting decision will occur in the future. The study also examines the relations between the firm's tax aggressiveness and three accounting measures of tax aggressiveness: cash taxes paid, book tax expense, and the unrecognized tax benefit. The unrecognized tax benefit is the best measure of taxpayer aggressiveness if compliance with FIN 48 is high, but is the worst measure if compliance with FIN 48 is low.

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