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Keywords: smoothing
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Journal Articles
Journal of the American Taxation Association 1–33.
Published: 20 December 2024
...Paul Demeré; Laura Yue Li; Petro Lisowsky; R. William Snyder ABSTRACT This study examines whether the smoothing of GAAP effective tax rates (ETRs) using tax accruals informs or obscures financial reporting quality. We develop a GAAP ETR smoothing measure that isolates variation in tax accruals...