An evaluation of alternative measures of corporate tax rates
Article Abstract:
The author finds that financial proxies are useful estimators of tax rates for the current year. Average and marginal tax rates from financial statements are not as accurate.
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2003
Taxation, Corporate taxes, Corporations
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
On the trade-off between the future benefits and riskiness of R&D; a bondholders' perspective
Article Abstract:
Calculations of the value of research and development tend to be overstated using mean effect, and risk effect is a more significant valuator.
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2003
Capital funds & cash flow, Bonds, Bonds (Securities), Valuation, Business research
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
Benefits of a slanted view: a discussion of 'disclosure bias'
Article Abstract:
A model of imperfect competition in which firms' disclosures are affected by biased information processing is discussed.
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2004
Models, Analysis, Monopolistic competition, Disclosure of information
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2004
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: United States, Prices and rates, Company pricing policy
Similar abstracts:
- Abstracts: An AFM investigation of the effects of acute hypoxia on mental rotation
- Abstracts: Analysis and interpretation of qualitative findings: report of the MRS Qualitative Interest Group. Improving polling techniques following the 1992 General Election
- Abstracts: Santa Fe Gaming - SGM. Give consumers credit for retail blues...
- Abstracts: A report on international harmonisation: what's in it for standard-setters? Disclosure and choice of accounting policies: the case of cross-border mergers
- Abstracts: Consumer perceptions of product variants positioned on atypical attributes. New product launch strategy for network effects products
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.