Double trouble? IRS’s attention to financial accounting restatements
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DOI: 10.1007/s11142-022-09680-6
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- Dyck, Daniel, 2025. "Corporate tax planning and enforcement," arqus Discussion Papers in Quantitative Tax Research 290, arqus - Arbeitskreis Quantitative Steuerlehre.
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Keywords
Restatements; Financial misreporting; Internal control weaknesses; IRS attention; Tax enforcement; Political costs; Regulatory interaction;All these keywords.
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