Economic analysis and company accounts

Bond, Stephen and Devereux, Michael (1990) Economic analysis and company accounts. Investigaciones Economicas, 14 (1). pp. 47-62.

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Company accounts provide a rich data source for the analysis of many economic issues. However, accounting conventions are often at variance with the most relevant procedures for economic analysis. This paper discusses three such problems: the measurement of profit, the valuation of the capital stock and the size of tax payments. It also provides an example of the use to which corrected company accounting data can be put, namely the estimation of a model of company investment.

Item Type: Article
Keywords: corporate taxation, accounting
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 05 Dec 2011 11:58
Last Modified: 27 Feb 2018 10:14
Funders: N/A

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