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Keywords: accounting measurement
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Journal Articles
The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (1): 163–190.
Published: 01 January 2023
... outcomes and provides incremental information over pension measures contained in financial statements. income tax accounting tax versus GAAP defined-benefit pensions accounting measurement Form 5500 intraday returns A fundamental question in accounting research is whether the accrual...