Discussion of: Market reactions to mandated interest capitalization
Author
Abstract
Suggested Citation
DOI: 10.1111/j.1911-3846.1986.tb00617.x
Download full text from publisher
References listed on IDEAS
- Jensen, Michael C. & Meckling, William H., 2008.
"Theory of the firm: managerial behavior, agency costs and ownership structure,"
RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 48(2), April.
- Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
- 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.
- Bowen, Robert M. & Noreen, Eric W. & Lacey, John M., 1981. "Determinants of the corporate decision to capitalize interest," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 151-179, August.
- Zimmerman, Jerold L., 1983. "Taxes and firm size," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 119-149, April.
- Foster, George, 1980. "Accounting policy decisions and capital market research," Journal of Accounting and Economics, Elsevier, vol. 2(1), pages 29-62, March.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Joseph K. Cheung, 1988. "The Pip Grant Accounting Controversy In Canada: A Study of the Economic Consequences of Accounting Standards," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 15(1), pages 47-66, March.
- Diogo Batista da SIlva & António Cerqueira & Elísio Brandão, 2017. "Earnings Management Dynamics in Portuguese Listed Firms," FEP Working Papers 587, Universidade do Porto, Faculdade de Economia do Porto.
- Mirza, Malik, 1999. "Disclosure of reserves in the annual reports of Australian mining and petroleum firms," Journal of Energy Finance & Development, Elsevier, vol. 4(2), pages 219-238.
- Neal Arthur, 1990. "Financial Reporting to the Industries Assistance Commission: A Study in the Rôle of Accounting Information in Regulatory Decision Making," Australian Journal of Management, Australian School of Business, vol. 15(2), pages 217-241, December.
- Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
- Gul, Ferdinand A. & Cheng, Louis T.W. & Leung, T.Y., 2011. "Perks and the informativeness of stock prices in the Chinese market," Journal of Corporate Finance, Elsevier, vol. 17(5), pages 1410-1429.
- Abdul Wahab, Nor Shaipah & Holland, Kevin, 2012. "Tax planning, corporate governance and equity value," The British Accounting Review, Elsevier, vol. 44(2), pages 111-124.
- Manel Jmal Derbel & Mohamed Ali Boujelbene, 2015. "La Conformite Comptabilite-Fiscalite Et La Gestion Des Resultats : Cas Des Entreprises Tunisiennes," Post-Print hal-01188533, HAL.
- Martin Jacob & Anna Rohlfing-Bastian & Kai Sandner, 2021. "Why do not all firms engage in tax avoidance?," Review of Managerial Science, Springer, vol. 15(2), pages 459-495, February.
- Connie L. Becker & Mark L. Defond & James Jiambalvo & K.R. Subramanyam, 1998. "The Effect of Audit Quality on Earnings Management," Contemporary Accounting Research, John Wiley & Sons, vol. 15(1), pages 1-24, March.
- Bassem Salhi & Jabr Al Jabr & Anis Jarboui, 2020. "A Comparison of Corporate Governance and Tax Avoidance of UK and Japanese Firms," Post-Print hal-04457142, HAL.
- A. Rashad Abdel†Khalik & Charles Chi & Dimitrios Ghicas, 1987. "Rationality of executive compensation schemes and real accounting changes," Contemporary Accounting Research, John Wiley & Sons, vol. 4(1), pages 32-60, September.
- Gene C. Lai & Piman Limpaphayom, 2003. "Organizational Structure and Performance: Evidence From the Nonlife Insurance Industry in Japan," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 70(4), pages 735-757, December.
- Yu.E. Labunets & I.A. Mayburov, 2020. "Relationship of Tax Burden and Firm Size in the Timber Industry in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 19(4), pages 458-487.
- Bowen, Robert M. & DuCharme, Larry & Shores, D., 1995. "Stakeholders' implicit claims and accounting method choice," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 255-295, December.
- Valentino Parisi & Daniela Federici, 2023. "Family Firms’ Aggressive Tax Planning: An Empirical Evaluation for Italy," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 9(3), pages 1299-1327, November.
- Rã‰Al Labelle, 1990. "Clauses restrictives et modifications comptables: une étude canadienne," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 699-723, March.
- Col, Burcin & Errunza, Vihang, 2022. "Havenly acquisitions," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).
- Clive Lennox & Petro Lisowsky & Jeffrey Pittman, 2013. "Tax Aggressiveness and Accounting Fraud," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 51(4), pages 739-778, September.
- Anastasia Kraft, 2014. "What Really Affects German Firms' Effective Tax Rate?," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 5(3), pages 1-19, July.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:coacre:v:2:y:1986:i:2:p:252-258. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1911-3846 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.
Printed from https://ideas.repec.org/a/wly/coacre/v2y1986i2p252-258.html