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Did the FASB's Simplification Initiative Increase Errors in Analysts' Implied ETR Forecasts? Evidence from Early Adoption of ASU 2016-09

Brushwood, James - 2018

Part of the FASB's broader simplification initiative, ASU 2016-09 was issued on March 30, 2016 and became effective for all firms for fiscal years beginning after December 15, 2016. ASU 2016-09 simplifies the accounting for the tax effects of stock-based compensation by requiring firms to record...

Persistent link: https://www.econbiz.de/10012932310

Did the FASB's simplification initiative increase errors in analysts' implied ETR forecasts? : evidence from early adoption of ASU 2016-09

Brushwood, James; Johnston, Derek; Kutcher, Lisa; … - In: The journal of the American Taxation Association : a … 41 (2019) 2, pp. 31-53

Persistent link: https://www.econbiz.de/10012310441

Discussion of Did the FASB's simplification initiative increase errors in analysts' implied ETR forecasts? : evidence from early adoption of ASU 2016-09

Lester, Rebecca - In: The journal of the American Taxation Association : a … 41 (2019) 2, pp. 55-57

Persistent link: https://www.econbiz.de/10012310448