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Penn State University

1. Watson, Val Lucas. Executive Overconfidence and Financial Reporting of Unrecognized Tax Benefits.

Degree: 2013, Penn State University

I examine how executive overconfidence influences mandatory financial accounting estimates using a powerful setting containing significant managerial discretion: the reserve for unrecognized tax benefits (UTBs). I predict and find that firms with overconfident executives report lower UTBs after controlling for tax complexity. This effect is economically meaningful as firms with overconfident executives report approximately 20 percent lower UTBs than other firms. In addition, I provide evidence that settlements with tax authorities are more sensitive to reported UTBs in firms with overconfident executives than in firms without overconfident executives. Taken together, the evidence suggests that firms with overconfident executives report lower reserves and that these reserves represent more aggressive tax positions which are more likely to be overturned upon examination. Advisors/Committee Members: Karl A Muller Iii, Dissertation Advisor/Co-Advisor, Dan Givoly, Committee Member, Michelle Hanlon, Special Member, Rick C Laux, Committee Member, Samuel C Thompson Jr., Committee Member.

Subjects/Keywords: financial reporting; executive overconfidence; CEO; CFO; tax cushion; tax reserve

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Watson, V. L. (2013). Executive Overconfidence and Financial Reporting of Unrecognized Tax Benefits. (Thesis). Penn State University. Retrieved from https://submit-etda.libraries.psu.edu/catalog/19726

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Watson, Val Lucas. “Executive Overconfidence and Financial Reporting of Unrecognized Tax Benefits.” 2013. Thesis, Penn State University. Accessed April 21, 2021. https://submit-etda.libraries.psu.edu/catalog/19726.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Watson, Val Lucas. “Executive Overconfidence and Financial Reporting of Unrecognized Tax Benefits.” 2013. Web. 21 Apr 2021.

Vancouver:

Watson VL. Executive Overconfidence and Financial Reporting of Unrecognized Tax Benefits. [Internet] [Thesis]. Penn State University; 2013. [cited 2021 Apr 21]. Available from: https://submit-etda.libraries.psu.edu/catalog/19726.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Watson VL. Executive Overconfidence and Financial Reporting of Unrecognized Tax Benefits. [Thesis]. Penn State University; 2013. Available from: https://submit-etda.libraries.psu.edu/catalog/19726

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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