The association between deferred taxes and common stock risk

Article Abstract:

The security risks involved and effects of deferred income taxes on cash flow were assessed to evaluate the views of the accounting rule-governing bodies such as the Financial Accounting Standards Board on deferred taxes. Risks such as systematic risk and total risk were analyzed to present supporting proof on the security risks involved with deferred taxes. Results show that deferred taxes are not related to security risk when they are treated as liabilities and when treated as a form of equity, opposing the liability view of deferred taxes.

Accounting Methods, Asset & Risk Management, Management, Accounting, Risk management, Cash flow, Financial Accounting Standards Board, Deferred tax (Accounting)

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Cost-plus-fixed-fee contracts with payment ceilings: impact on commercial markets and indirect cost recoveries

Article Abstract:

A model was created, wherein the government is a risk-neutral purchaser who employs a cost plus-contract to obtain a fixed quantity of goods from a monopolist in a commercial market, to assess the effects of using cost-plus contracts for acquiring goods. Results reveal that using such contracts aggravate welfare losses in commercial markets because of cost shifting brought about by cost allocation. It is also observed that welfare losses are alleviated through the use of payment ceilings in conjunction with cost-plus contracts.

Public Finance Activities, Administration of General Economic Programs, Economic Planning & Research, Public Administration & Finance, Models, Analysis, Economic conditions, Welfare economics, Public contracts, Government contracts, Cost-plus contracts

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