Economic consequences of increasing the conformity in accounting for uncertain tax benefits

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Long-Run Corporate Tax Avoidance (2008, methodology): “For example, Frischmann et al. (2007) use our measure to test whether firms with low effective tax rates have more adverse market reactions surrounding events related to changes in accounting rules for tax contingencies than firms with high effective tax rates.”
Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements (2013, unknown): “Our finding complements a relatively small but growing body of evidence that investors place a positive value on tax avoidance (e.g., Frischmann et al. 2008; Desai and Dharmapala 2009; Hanlon and Slemrod 2009; Koester 2011).”
A review of tax research (2010, unknown): “Frischmann et al. (2008) examine the market reaction to events surrounding the passage of FIN 48.”
The Importance of the Internal Information Environment for Tax Avoidance (2015, methodology): “Referring to the model by Mills et al. (2010), both Frischmann et al. (2008) and Rego and Wilson (2012) define aggressive tax reporting as pursuing significant tax strategies with relatively weak supporting facts.”
Tax Avoidance and Ex Ante Cost of Capital (2017, unknown): “Frischmann et al. (2008) find that the portion of tax reserves that generate permanent tax savings is positively associated with returns in the short window surrounding the first-quarter earnings announcement.”