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Discretion in Accounting for Tax Res...

ProQuest Information and Learning Co.

Discretion in Accounting for Tax Reserves : = Evidence from Mergers and Acquisitions.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Discretion in Accounting for Tax Reserves :/
其他題名:	Evidence from Mergers and Acquisitions.
作者:	Savoy, Steven.
面頁冊數:	1 online resource (54 pages)
附註:	Source: Dissertation Abstracts International, Volume: 78-12(E), Section: A.
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780355243802

Discretion in Accounting for Tax Reserves : = Evidence from Mergers and Acquisitions.
Savoy, Steven.

Discretion in Accounting for Tax Reserves :Evidence from Mergers and Acquisitions. - 1 online resource (54 pages)

Source: Dissertation Abstracts International, Volume: 78-12(E), Section: A.

Thesis (Ph.D.)--The University of Iowa, 2017.

Includes bibliographical references

I examine the extent to which acquirers exercise discretion in the application of FIN 48 when estimating target tax reserves. By examining the change in target tax reserves recorded through purchase accounting, I am able to hold constant the underlying tax positions, and any changes can be attributed to differences in how the managers of the target and acquirer apply the recognition and measurement principles of FIN 48. For a sample of large public-for-public M&A transactions in which the amount of target tax reserves is observable pre- and post-acquisition, approximately one third (half) of the acquirers adjust target tax reserves by more than half (a quarter) of the preexisting balance. Substantially more acquirers increase rather than decrease target tax reserves, and the average change in target tax reserves recorded through purchase accounting is $25 million. I also find evidence that the change in tax reserves recorded through purchase accounting is increasing in short-term financial reporting pressures and decreasing in the costs of overstating goodwill.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355243802Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Discretion in Accounting for Tax Reserves : = Evidence from Mergers and Acquisitions.
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100 1 $a Savoy, Steven. $3 1184648
245 1 0 $a Discretion in Accounting for Tax Reserves : $b Evidence from Mergers and Acquisitions.
264 0 $c 2017
300 $a 1 online resource (54 pages)
336 $a text $b txt $2 rdacontent
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500 $a Source: Dissertation Abstracts International, Volume: 78-12(E), Section: A.
500 $a Adviser: Paul Hribar.
502 $a Thesis (Ph.D.)--The University of Iowa, 2017.
504 $a Includes bibliographical references
520 $a I examine the extent to which acquirers exercise discretion in the application of FIN 48 when estimating target tax reserves. By examining the change in target tax reserves recorded through purchase accounting, I am able to hold constant the underlying tax positions, and any changes can be attributed to differences in how the managers of the target and acquirer apply the recognition and measurement principles of FIN 48. For a sample of large public-for-public M&A transactions in which the amount of target tax reserves is observable pre- and post-acquisition, approximately one third (half) of the acquirers adjust target tax reserves by more than half (a quarter) of the preexisting balance. Substantially more acquirers increase rather than decrease target tax reserves, and the average change in target tax reserves recorded through purchase accounting is $25 million. I also find evidence that the change in tax reserves recorded through purchase accounting is increasing in short-term financial reporting pressures and decreasing in the costs of overstating goodwill.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a The University of Iowa. $b Business Administration. $3 1179113
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10262410 $z click for full text (PQDT)

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