The economic analysis of accounting profitability

Originated with an Institute for Fiscal Studies project on fiscal policy in the corporate sector that used company accounting data to analyze the effects of corporate taxation on firm behavior, focusing on how company accounts can best be applied to economic analysis. Discusses the assessment of com...

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Main Authors: Edwards, J, Kay, J, Mayer, C
Format: Book
Language:English
Published: Oxford University Press 1987
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author Edwards, J
Kay, J
Mayer, C
author_facet Edwards, J
Kay, J
Mayer, C
author_sort Edwards, J
collection OXFORD
description Originated with an Institute for Fiscal Studies project on fiscal policy in the corporate sector that used company accounting data to analyze the effects of corporate taxation on firm behavior, focusing on how company accounts can best be applied to economic analysis. Discusses the assessment of complete activities using accounting profitability data. Reviews the value-to-the-owner rules for capital valuation and the assessment of activities over limited segments using accounting profitability data. Examines inflation accounting, focusing on the case for real terms accounts and alternative profitability measures. Discusses taxation and accounting profitability, and concludes with a summary of proposals. Edwards is at St. John's College, Cambridge. Kay is at the London Business School. Mayer is at the City University Business School, London. Index.
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spelling oxford-uuid:befc5d00-52e4-400c-90a4-8a291108dbee2022-03-27T05:44:07ZThe economic analysis of accounting profitabilityBookhttp://purl.org/coar/resource_type/c_2f33uuid:befc5d00-52e4-400c-90a4-8a291108dbeeEnglishDepartment of Economics - ePrintsOxford University Press1987Edwards, JKay, JMayer, COriginated with an Institute for Fiscal Studies project on fiscal policy in the corporate sector that used company accounting data to analyze the effects of corporate taxation on firm behavior, focusing on how company accounts can best be applied to economic analysis. Discusses the assessment of complete activities using accounting profitability data. Reviews the value-to-the-owner rules for capital valuation and the assessment of activities over limited segments using accounting profitability data. Examines inflation accounting, focusing on the case for real terms accounts and alternative profitability measures. Discusses taxation and accounting profitability, and concludes with a summary of proposals. Edwards is at St. John's College, Cambridge. Kay is at the London Business School. Mayer is at the City University Business School, London. Index.
spellingShingle Edwards, J
Kay, J
Mayer, C
The economic analysis of accounting profitability
title The economic analysis of accounting profitability
title_full The economic analysis of accounting profitability
title_fullStr The economic analysis of accounting profitability
title_full_unstemmed The economic analysis of accounting profitability
title_short The economic analysis of accounting profitability
title_sort economic analysis of accounting profitability
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