Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management.
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| Title: | Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management. |
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| Authors: | Comprix, Joseph1, Mills, Lillian F.2, Schmidt, Andrew P.3 |
| Source: | Journal of the American Taxation Association. Spring2012, Vol. 34 Issue 1, p31-53. 23p. |
| Database: | Business Source Ultimate |
| ISSN: | 01989073 |
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| DOI: | 10.2308/atax-10152 |