Economic analysis and company accounts
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...
| Main Authors: | , |
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| Format: | Journal article |
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1990
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| _version_ | 1797063881856647168 |
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| author | Devereux, M Bond, S |
| author_facet | Devereux, M Bond, S |
| author_sort | Devereux, M |
| collection | OXFORD |
| description | 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. |
| first_indexed | 2024-03-06T21:06:18Z |
| format | Journal article |
| id | oxford-uuid:3c96b6cf-db71-4814-959a-2288a3987152 |
| institution | University of Oxford |
| last_indexed | 2024-03-06T21:06:18Z |
| publishDate | 1990 |
| record_format | dspace |
| spelling | oxford-uuid:3c96b6cf-db71-4814-959a-2288a39871522022-03-26T14:14:27ZEconomic analysis and company accountsJournal articlehttp://purl.org/coar/resource_type/c_dcae04bcuuid:3c96b6cf-db71-4814-959a-2288a3987152Saïd Business School - Eureka1990Devereux, MBond, SCompany 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. |
| spellingShingle | Devereux, M Bond, S Economic analysis and company accounts |
| title | Economic analysis and company accounts |
| title_full | Economic analysis and company accounts |
| title_fullStr | Economic analysis and company accounts |
| title_full_unstemmed | Economic analysis and company accounts |
| title_short | Economic analysis and company accounts |
| title_sort | economic analysis and company accounts |
| work_keys_str_mv | AT devereuxm economicanalysisandcompanyaccounts AT bonds economicanalysisandcompanyaccounts |