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Keywords: ETR forecasts
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Journal Articles
Journal of the American Taxation Association 1–33.
Published: 20 December 2024
... ETRs, (2) analysts producing more accurate ETR forecasts, and (3) lower incidence of restatements and tax-related financial reporting fraud. We also find some evidence consistent with managers using their discretion to achieve these benefits, rather than our results being solely an artifact of GAAP...