Research in Accounting for Income Taxes
---- Acknowledgments ----
We thank Justin Hopkins, Hyunseob Kim, Kevin Markle, Jenna Meints, and Jake Thornock for outstanding research assistance. We thank Ross Watts (the editor), an anonymous referee, Jeff Abarbanell, Scott Dyreng, Jonathan Forman, Mary Margaret Frank, Ed Maydew, Lillian Mills, Richard Sansing, Casey Schwab, Jeri Seidman, Stephanie Sikes, the Texas Tax Readings Group, and participants at the 2009 UNC Tax Symposium and the National Tax Association 2009 annual conference for helpful comments. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.