The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms
解释为何税务考虑可能影响企业的财务会计选择：当税务处理激进且模糊时，管理层可能选择与税务一致的会计方法，以增加税务局认可该税务处理的可能性，从而节省税款和增加现金流。
This paper describes one reason tax considerations might affect a firm's financial accounting choices. If the appropriate financial accounting and tax treatments are ambiguous and the firm has chosen an aggressive tax treatment, we propose that management may choose a financial accounting method that conforms to the tax choice (i.e., conformity) in an effort to increase the probability that the Internal Revenue Service (IRS) will allow the tax treatment. In such cases management is using financial accounting methods to increase expected tax savings and cash flows. 1