haku: @author Aharoni, A. / yhteensä: 1
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| Tekijä: | Ronen, J. Aharoni, A. |
| Otsikko: | The choice among accounting alternatives and management compensation : effects of corporate tax. |
| Lehti: | Accounting Review
1989 : JAN, VOL. 64:1, p. 69-86 |
| Asiasana: | FINANCIAL ACCOUNTING CORPORATION TAX MANAGERS COMPENSATION |
| Kieli: | eng |
| Tiivistelmä: | The present paper investigates how corporate tax affects management accounting choices. Assuming exogenous and accepted accounting principles, it is shown that increases in corporate tax rate induce choice of income-increasing accounting treatments. Applying logit analysis to a sample of compensation data yields empirical data which are consistent with the implication of the stilized model. |
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