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March 18, 2026The Accounting Review

Tax Allocation and Security Prices: A Comment.

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Authors

GSGary L. SundemUniversity of WashingtonWFW. L. FelixCollege of Accounting

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Implication

This comment analyzes tax allocation impacts on accounting earnings measures in security prices, enhancing policy maker confidence.

Key Points

  • To assess the measures of association used by Beaver and Dukes regarding accounting earnings and tax allocation principles.
  • Commentary on measures of association from previous articles.
  • Analysis of 'Percent Correct' and 'Composite Average Price Index' interpretations.
  • Reinterpretation of existing data from Beaver and Dukes.
  • No change in the conclusions about earnings numbers and security prices.
  • Added confidence for policy makers in the results of previous studies.
  • Statistical significance in negative forecast errors associated with unexpected price changes is not indicated.

Cite This Study

Sundem et al. (1976) studied this question.

synapsesocial.com/papers/69ba434a4e9516ffd37a4684https://doi.org/10.2308/tar-4492504
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Also Consider

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

  1. 1Interperiod Tax Allocation, Earnings Expectations, and the Behavior of Security Prices.1972 · 1 citations
  2. 2Interperiod Tax Allocation and -Depreciation Methods: Some Empirical Results.1973
  3. 3Cost of Information and Security Prices: A Reply.1974
  4. 4Cost of Information and Security Prices: Market Association Tests for Accounting Policy Decisions.1973
  5. 5An Examination of the Association Between Accounting and Share Price Data in the Extractive Petroleum Industry: A Comment and Extension.1978