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The economic consequences of the FASB's accounting for income taxes.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The economic consequences of the FASB's accounting for income taxes./
作者:	Cho, Seong-Yeon.
面頁冊數:	1 online resource (133 pages)
附註:	Source: Dissertations Abstracts International, Volume: 63-06, Section: A.
Contained By:	Dissertations Abstracts International63-06A.
標題:	Finance. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3021882click for full text (PQDT)
ISBN:	9780493332826

The economic consequences of the FASB's accounting for income taxes.
Cho, Seong-Yeon.

The economic consequences of the FASB's accounting for income taxes. - 1 online resource (133 pages)

Source: Dissertations Abstracts International, Volume: 63-06, Section: A.

Thesis (Ph.D.)--State University of New York at Buffalo, 2001.

Includes bibliographical references

This dissertation investigates the economic consequences of the FASB's Accounting for Income Taxes. First, it explores abnormal stock price changes in response to the FASB's pronouncements for income tax allocations. Next, using a two stage non-linear estimation, it examines the economic determinants of the accounting choices of firms, as represented by their lobbying positions, and the influences of stock market reactions and corporate governance. The results show that the market reacted more to the final release of the FASB's proposal for income tax allocation in 1991, than to the release of the exposure draft for SFAS No. 96. In the analysis of the economic determinants of accounting choices for income tax allocation, the stock market reaction and the firm's corporate governance influenced the firm's decisions. Specifically, as the stock market reacted negatively to the changes in accounting for income taxes in 1986 and 1991, firms chose to lobby against the rules. The results also show that these firms were less likely to lobby when outsiders controlled the board of directors. This dissertation theorizes the structural relation between stock market reaction and firms' accounting choices, and demonstrates that stock market reactions are a useful summary measure of economic incentives in accounting choices.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2023

Mode of access: World Wide Web

ISBN: 9780493332826Subjects--Topical Terms:

542899
Finance.
Subjects--Index Terms:

AccountingIndex Terms--Genre/Form:

542853
Electronic books.

The economic consequences of the FASB's accounting for income taxes.
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504 $a Includes bibliographical references
520 $a This dissertation investigates the economic consequences of the FASB's Accounting for Income Taxes. First, it explores abnormal stock price changes in response to the FASB's pronouncements for income tax allocations. Next, using a two stage non-linear estimation, it examines the economic determinants of the accounting choices of firms, as represented by their lobbying positions, and the influences of stock market reactions and corporate governance. The results show that the market reacted more to the final release of the FASB's proposal for income tax allocation in 1991, than to the release of the exposure draft for SFAS No. 96. In the analysis of the economic determinants of accounting choices for income tax allocation, the stock market reaction and the firm's corporate governance influenced the firm's decisions. Specifically, as the stock market reacted negatively to the changes in accounting for income taxes in 1986 and 1991, firms chose to lobby against the rules. The results also show that these firms were less likely to lobby when outsiders controlled the board of directors. This dissertation theorizes the structural relation between stock market reaction and firms' accounting choices, and demonstrates that stock market reactions are a useful summary measure of economic incentives in accounting choices.
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538 $a Mode of access: World Wide Web
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653 $a Income taxes
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