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Deferred Taxes and Bond Ratings: A Canadian Case

Author

Listed:
  • S. Chattopadhyay
  • F.J. Arcelus
  • G. Srinivasan

Abstract

This paper explores the usefulness of the current Canadian Institute of Chartered Accountants standard on accounting for income taxes in bond rating decisions by credit analysts. Bond rating prediction models using accounting variables generated with alternate treatment of income taxes, have been developed. The analysis indicates that additional information presented by the above standard has not contributed significantly to the bond raters' decision making process.

Suggested Citation

  • S. Chattopadhyay & F.J. Arcelus & G. Srinivasan, 1997. "Deferred Taxes and Bond Ratings: A Canadian Case," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(3), pages 541-557, April.
    • Handle: RePEc:bla:jbfnac:v:24:y:1997:i:3:p:541-557
    DOI: 10.1111/1468-5957.00120
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    Cited by:

    1. Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
    2. Anna Görlitz & Michael Dobler, 2023. "Financial accounting for deferred taxes: a systematic review of empirical evidence," Management Review Quarterly, Springer, vol. 73(1), pages 113-165, February.
    3. Mark P. Bauman & Somnath Das, 2004. "Stock Market Valuation of Deferred Tax Assets: Evidence from Internet Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(9‐10), pages 1223-1260, November.
    4. Arcelus, F.J. & Mitra, D. & Srinivasan, G., 2005. "On the incidence of deferred taxes, intangibles and non-linearities in the relationship between Tobin's Q and ROI," Journal of Economics and Business, Elsevier, vol. 57(2), pages 165-185.
    5. Eberhartinger, Eva & Genest, Nadia & Lee, Soojin, 2020. "Financial statement users’ judgment and disaggregated tax disclosure," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
    6. Mike Adams & Bruce Burton & Philip Hardwick, 2003. "The Determinants of Credit Ratings in the United Kingdom Insurance Industry," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(3‐4), pages 539-572, April.

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