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Keywords: accrual management
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Journal Articles
Journal of the American Taxation Association 1–33.
Published: 20 December 2024
... 15 11 2024 2024 effective tax rates accrual management financial reporting quality smoothing managerial discretion ETR forecasts THE JOURNAL OF THE AMERICAN TAXATION ASSOCIATION Vol. XX, No. XX MONTH YEAR pp. 1 33 American Accounting Association DOI: 10.2308/JATA-2023-020...