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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Description/Abstract
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.
| Item Type: | Article |
|---|---|
| ISSNs: | 1468-5957 (print) |
| Related URLs: | |
| 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 |
| Item ID: | 51390 |
| Date Deposited: | 30 May 2008 |
| Last Modified: | 02 Mar 2012 13:53 |
| Contributors: | Holland, Kevin (Author) |
| Date: | April 1998 |
| Status: | Published |
| URI: | http://eprints.soton.ac.uk/id/eprint/51390 |
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