Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification
Description:
This article investigates whether tax avoidance, management compensation, and debt agreements affect the expense classification election and whether this discretion has implications for financial statement users.
Date:
July 2016
Creator:
Abernathy, John L.; Beyer, Brooke; Gross, Andrew D. & Rapley, Eric T.
Item Type:
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Partner:
UNT College of Business