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Measuring Income Tax Accrual Quality

Choudhary, Preeti - 2015

This paper develops and validates a measure of tax accrual quality. Tax accrual quality captures variation in the extent to which the income tax accrual maps into income tax-related cash flows, with lower variation indicating a higher quality tax accrual. Low tax accrual quality arises from (1)...

Persistent link: https://www.econbiz.de/10013035969