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 |
| Language: | English |
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Fundación SEPI
1990
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| _version_ | 1797084666195345408 |
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| author | Bond, S Devereux, M |
| author_facet | Bond, S Devereux, M |
| author_sort | Bond, S |
| 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 | 2024-03-07T01:58:15Z |
| format | Journal article |
| id | oxford-uuid:9c785d94-d8d1-4ce6-96fc-63ca52862fe4 |
| institution | University of Oxford |
| language | English |
| last_indexed | 2024-03-07T01:58:15Z |
| publishDate | 1990 |
| publisher | Fundación SEPI |
| record_format | dspace |
| spelling | oxford-uuid:9c785d94-d8d1-4ce6-96fc-63ca52862fe42022-03-27T00:36:12ZEconomic Analysis and Company Accounts.Journal articlehttp://purl.org/coar/resource_type/c_dcae04bcuuid:9c785d94-d8d1-4ce6-96fc-63ca52862fe4EnglishDepartment of Economics - ePrintsFundación SEPI1990Bond, SDevereux, MCompany 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 | Bond, S Devereux, M 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 bonds economicanalysisandcompanyaccounts AT devereuxm economicanalysisandcompanyaccounts |