{\rtf1\ansi\deff0\deftab360 {\fonttbl {\f0\fswiss\fcharset0 Arial} {\f1\froman\fcharset0 Times New Roman} {\f2\fswiss\fcharset0 Verdana} {\f3\froman\fcharset2 Symbol} } {\colortbl; \red0\green0\blue0; } {\info {\author Biblio 7.x}{\operator }{\title Biblio RTF Export}} \f1\fs24 \paperw11907\paperh16839 \pgncont\pgndec\pgnstarts1\pgnrestart P. Frischmann, Shevlin, T., and Wilson, R., ?Economic Consequences of Increasing the Conformity in Accounting for Uncertain Tax Benefits?, Journal of Accounting and Economics, vol. 46, no. 2-3, pp. 261-278, 2008.\par \par }