@article {1970976,
	title = {Economic Consequences of Increasing the Conformity in Accounting for Uncertain Tax Benefits},
	journal = {Journal of Accounting and Economics},
	volume = {46},
	year = {2008},
	month = {2008},
	pages = {261-278},
	keywords = {Accounting},
	author = {Frischmann,Peter and Shevlin,Terry and Wilson,Ryan}
}