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Keywords: bias
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Journal Articles
Journal of the American Taxation Association (2023) 45 (2): 57–81.
Published: 01 September 2023
..., to address two questions about companies' financial reporting of income taxes. First, how are information gathering and processing costs associated with the ability of companies to report accurate information about a large and complex accrual? Second, which companies bias income tax accruals upward to manage...