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March 18, 2026The Accounting Review

A Behavioral Study of Tax Allocation in Electric Utility Regulation.

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Authors

JLJohn Leslie LivingstoneCase Western Reserve University

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Implication

Examines how different tax allocation methods affect regulatory decisions in the electric utility sector, suggesting important implications for accounting practices.

Key Points

  • The study aims to evaluate the impact of various tax-allocation methods on regulatory rate-of-return decisions in the electric utility industry.
  • Examined alternative tax-allocation methods
  • Analyzed decision-making by regulatory agencies
  • Assessed the effects on net operating revenue and rate base
  • Different tax allocation methods correlate with varying regulatory decisions
  • Identified reasonable explanations for decision-making differences
  • Demonstrated the influence of accounting method selection on rate of return computations

Cite This Study

John Leslie Livingstone (1967) studied this question.

synapsesocial.com/papers/69ba42bc4e9516ffd37a34c4https://doi.org/10.2308/tar-4482061
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A Study of Some Relationships between Accounting and Decision-Making Processes.1970
  2. 2Phantom Taxes and Phantom Income: A Study in Accounting Misconceptions Applied to Regulated Utilities.1989
  3. 3DISCUSSION OF The Effects of Alternative state Tax Regimes of Firms' Accounting and Financing Decisions.1998
  4. 4RELATIONSHIPS BETWEEN REPORTED EARNINGS AND STOCK PRICES IN THE ELECTRIC UTILITY INDUSTRY.1965
  5. 5The Effects of Alternative State Regimes on Firms' Accounting and Financing Decisions.1998