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Keywords: information environments
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Journal Articles
Journal of the American Taxation Association (2020) 42 (1): 103–131.
Published: 01 March 2020
... is distinct from their misreaction to other (nontax) accounting information, on average. We then show that analysts differ in their misestimation of tax and other (nontax) earnings components only when firms have weak information environments; when firms have strong information environments, analysts...
