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    Did FIN 48 improve the map** between tax expense and future cash taxes?

    The Financial Accounting Standards Board introduced FIN 48 (ASC 740-10) to increase relevance and comparability in the reporting of uncertain tax positions. The extant literature has found mixed results when e...

    Cristi A. Gleason, Kevin S. Markle, Jane Z. Song in Review of Accounting Studies (2024)