The Effect of Managerial Ability on the Market Valuation of Unrecognized Tax Benefits
This study examines the effect of managerial ability on the market valuation of unrecognized tax benefits (UTBs). While UTBs are generally associated with significant risks, we hypothesize that highly able managers can enhance the market valuation of the UTBs through their ability and efforts to rep...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Pompea College of Business
2024-05-01
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| Series: | American Business Review |
| Subjects: | |
| Online Access: | https://digitalcommons.newhaven.edu/americanbusinessreview/vol27/iss1/13/ |