Accounting policy choice: the relationship between corporate tax burdens and company size
Holland, Kevin (1998) Accounting policy choice: the relationship between corporate tax burdens and company size. Journal of Business Finance & Accounting, 25, (3&4), 265-288. (doi:10.1111/1468-5957.00187).
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Whilst there have been a number of papers that test the Watts and Zimmerman positive accounting hypotheses in a UK setting, no similar test has been made of the size effect using corporate tax burdens as a proxy for political costs. Using data for 5,998 year-ends from 1968 to 1993 this paper finds that: during 1968–79 there is evidence of a size effect; in a number of years a negative association between firm size and tax burden exists; and of the five industry categories examined, the ‘mineral extractive’ industry had the highest tax burden throughout the period 1968–1979.
|Digital Object Identifier (DOI):||doi:10.1111/1468-5957.00187|
|Subjects:||H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce > HF5601 Accounting
|Divisions:||University Structure - Pre August 2011 > School of Management
|Date Deposited:||30 May 2008|
|Last Modified:||31 Mar 2016 12:29|
|RDF:||RDF+N-Triples, RDF+N3, RDF+XML, Browse.|
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