search query: @indexterm accounting policy / total: 150
reference: 13 / 150
| Author: | Holland, K. |
| Title: | Accounting policy choice: The relationship between corporate tax burdens and company size |
| Journal: | Journal of Business Finance and Accounting
1998 : APR/MAY, VOL. 3-4, p. 265-288 |
| Index terms: | ACCOUNTING POLICY COMPANY TAXATION COMPANIES BY SIZE INDUSTRIES |
| Language: | eng |
| Abstract: | Watts and Zimmerman (1978) developed a framework to explain managerial choice of accounting policies. Amongst a number of factors, they identify as influencing policy choice the company size. The paper examines the relationship btw. firm size and corporate tax burden over a period of 26 years from 1968 to 1993. Using accounting data from UK non-financial firms, the study estimates corporate tax burdens. It is found that during the period of 1968-1979, there is evidence of a size effect: in a number of years a negative association btw. firm size and tax burden exists. In addition, one of the 5 industry categories examined, the mineral extractive industry had the highest tax burden throughout the period. |
SCIMA