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 and Accounting, 25, (3&4), pp. 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
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
ePrint ID: 51390
Date :
Date Event
April 1998Published
Date Deposited: 30 May 2008
Last Modified: 16 Apr 2017 18:05
Further Information:Google Scholar
URI: http://eprints.soton.ac.uk/id/eprint/51390

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