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Keywords: permanently reinvested earnings
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Journal Articles
Journal of the American Taxation Association (2014) 36 (2): 101–116.
Published: 01 November 2014
...Lisa Eiler; Lisa A. Kutcher ABSTRACT We examine the determinants of disclosure decisions relating to the unrecognized deferred tax liability on permanently reinvested earnings (PRE). Prior research shows firm value is lower when firms disclose an estimated deferred tax liability for PRE...