Economic consequences of increasing the conformity in accounting for uncertain tax benefits
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References listed on IDEAS
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- Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2017. "The implications of book-tax differences: A meta-analysis," ZEW Discussion Papers 17-003, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
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More about this item
KeywordsEvent study Disclosures Taxes Tax contingency Uncertain tax benefits;
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