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Keywords: misreporting
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Journal Articles
Journal of the American Taxation Association (2024) 46 (2): 9–30.
Published: 01 September 2024
... inferences may not generalize to other settings such as general misreporting. However, given recent mixed evidence regarding the effect of equity incentives on more general misreporting, using a broader setting may result in lower-powered tests compared with the specific tax expense earnings management...
