One size does not fit all : how the uniform rules of FIN 48 affect the relevance of income tax accounting
Year of publication: |
July 2016
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Authors: | Robinson, Leslie ; Stomberg, Bridget ; Towery, Erin M. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 91.2016, 4, p. 1195-1217
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Subject: | relevance | FIN 48 | income tax uncertainty | Einkommensteuer | Income tax | Theorie | Theory |
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