ALBERT — All Library Books, journals and Electronic Records Telegrafenberg

Hits per page

hit 1 - 1 | 1 hit

Select All Export

Electronic Resource

Alternative Hypotheses Concerning Depreciation of Buildings (1983)

CLINCH, GREG

Oxford, UK : Blackwell Publishing Ltd

Abacus 19 (1983), S. 0

add to mindlist on the mindlist

Details

ISSN: 1467-6281

Source: Blackwell Publishing Journal Backfiles 1879-2005

Topics: Economics

Notes: Ball, Walker and Whittred (1979) reported that companies receiving audit qualifications for non-compliance with the requirement to depreciate buildings earned higher than expected returns at the time of the release of the qualification. This paper examines the possibility that this result could be due to cash-flow effects related to the decision not to comply with the depreciation requirement. The results generally support the view that there are cash-flow effects associated with a company's decision not to depreciate buildings.

Type of Medium: Electronic Resource

URL: http://dx.doi.org/10.1111/j.1467-6281.1983.tb00245.x

	Location	Call Number	Expected	Availability

Others were also interested in ...

Paper (German National Licenses)

Fulltext

hit 1 - 1 | 1 hit