Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income

Please use this identifier to cite or link to this item: http://dspace.mediu.edu.my:8181/xmlui/handle/1721.1/1839

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DC Field	Value	Language
dc.creator	Plesko, George	-
dc.creator	Mills, Lillian	-
dc.date	2003-03-14T20:38:13Z	-
dc.date	2003-03-14T20:38:13Z	-
dc.date	2003-03-14T20:38:13Z	-
dc.date.accessioned	2013-05-31T20:25:25Z	-
dc.date.available	2013-05-31T20:25:25Z	-
dc.date.issued	2013-06-01	-
dc.identifier	http://hdl.handle.net/1721.1/1839	-
dc.identifier.uri	http://koha.mediu.edu.my:8181/jspui/handle/1721	-
dc.description	In this paper we review the history and purpose of the corporation income tax return's Schedule M-1 in light of recent attention to corporate reporting issues. Although the traditional role for the schedule has been to assist the audit process, the reconciliation of book to tax accounting numbers also provides information that is useful to tax analysts. We find the existing tax return Schedule M-1, largely unchanged since its introduction in 1963, provides insufficient detail for complex reconciliation issues. We propose a modified M- 1 to achieve better reconciliation, and discuss the advantages, and disadvantages, of public disclosure of such data	-
dc.format	170392 bytes	-
dc.format	application/pdf	-
dc.language	en_US	-
dc.relation	MIT Sloan School of Management Working Paper;4289-03	-
dc.title	Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income	-
dc.type	Working Paper	-
Appears in Collections:	MIT Items

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