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Keywords: FIN48
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2016) 15 (1): 65–84.
Published: 08 February 2016
...Mingjun Zhou Purpose – This study aims to use research setting provided by the implementation of Financial Accounting Standards Board Interpretation 48 (FIN48) to help develop a further understanding of large positive book–tax differences (LPBTD) and their relationship with earnings persistence...
