0.31 Michelle Hanlon Stacie Kelley Laplante Terry Shevlin, Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income, Journal of Law and Economics, 2005.

{ asset debt bond firm }	0.31
{ percent data table effect }	0.16
{ tax income rate divorce }	0.12
{ return stock event market }	0.10

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