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March 18, 2026The Accounting Review

Interperiod Tax Allocation and -Depreciation Methods: Some Empirical Results.

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Authors

WBWilliam H. BeaverUniversity of North Carolina at Chapel HillRDRoland E. DukesCornell University

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Implication

This article reports empirical findings on tax allocation and depreciation, indicating implications for market efficiency in finance.

Key Points

  • The aim is to investigate the relationship between tax allocation, depreciation methods, and security prices.
  • Empirical analysis of tax allocation and depreciation methods
  • Examination of the relationship between deferral earnings and security price changes
  • Further analysis to explain findings deemed anomalous
  • Deferral earnings showed the highest association with security price changes
  • Evidence suggests either market efficiency or inefficiency regarding earnings reflections
  • Proposes a new view on deferred taxes in the context of depreciation methods

Cite This Study

Beaver et al. (1973) studied this question.

synapsesocial.com/papers/69ba43764e9516ffd37a4caehttps://doi.org/10.2308/tar-4494573
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Also Consider

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

  1. 1An Examination of the Relationship Between Interperiod Tax Allocation and Present-Value Depreciation.1973
  2. 2INTER-PERIOD TAX ALLOCATION OR BASIS ADJUSTMENT?1963
  3. 3Changes in Tax Rates Under the Deferred and Liability Methods of Interperiod Tax Allocation.1987
  4. 4YET MORE ON TAX ALLOCATION.1961
  5. 5Further Observations on Reported Earnings and Stock Prices.1968