Measuring income tax accrual quality
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References listed on IDEAS
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More about this item
KeywordsTax accrual quality; Financial reporting; Income taxes; Estimation error;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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