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Uk Tax Legislation and the Switch to the Liability Method For Income Taxes

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  • Thomas J. Linsmeier
  • R.D. Nair
  • Jerry J. Weygandt

Abstract

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  • Thomas J. Linsmeier & R.D. Nair & Jerry J. Weygandt, 1988. "Uk Tax Legislation and the Switch to the Liability Method For Income Taxes," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 15(3), pages 335-351, September.
    • Handle: RePEc:bla:jbfnac:v:15:y:1988:i:3:p:335-351
    DOI: 10.1111/j.1468-5957.1988.tb00139.x
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    References listed on IDEAS

    as
    1. Holthausen, Robert W., 1981. "Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back," Journal of Accounting and Economics, Elsevier, vol. 3(1), pages 73-109, March.
    2. Ball, R, 1972. "Changes In Accounting Techniques And Stock Prices," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 10, pages 1-38.
    3. Collins, Daniel W. & Rozeff, Michael S. & Dhaliwal, Dan S., 1981. "The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry: A cross-sectional analysis," Journal of Accounting and Economics, Elsevier, vol. 3(1), pages 37-71, March.
    4. Leftwich, Richard, 1981. "Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements," Journal of Accounting and Economics, Elsevier, vol. 3(1), pages 3-36, March.
    5. Holthausen, Robert W. & Leftwich, Richard W., 1983. "The economic consequences of accounting choice implications of costly contracting and monitoring," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 77-117, April.
    6. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
    7. Kaplan, Robert S & Roll, Richard, 1972. "Investor Evaluation of Accounting Information: Some Empirical Evidence," The Journal of Business, University of Chicago Press, vol. 45(2), pages 225-257, April.
    8. Smith, Clifford Jr. & Warner, Jerold B., 1979. "On financial contracting : An analysis of bond covenants," Journal of Financial Economics, Elsevier, vol. 7(2), pages 117-161, June.
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