TITLE

Income smoothing and incentives by operating condition: An

AUTHOR(S)
Herrmann, Don; Inoue, Tatsuo
PUB. DATE
December 1996
SOURCE
Journal of International Accounting, Auditing & Taxation;1996, Vol. 5 Issue 2, p161
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Examines the use of depreciation changes under different operating conditions by Japanese managers, to smooth income. Use of regression analysis in the study; Definition of income smoothing; Reasons for smoothing income; Link between income smoothing behavior and economic consequences; Alternatives to income smoothing; Information on depreciation changes; Incentives for income smoothing.
ACCESSION #
9612240996

 

Related Articles

  • Should we fret about our low net national saving rate? Goldstein, Henry N. // CATO Journal;Winter90, Vol. 9 Issue 3, p641 

    Explores the implications of the low net national saving rate of the United States. Uncertainties of the accuracy of depreciation allowances; Gross savings and gross investment ratios as predictors of potential growth in output and living standards; Impact of shorter-lived capital stock on an...

  • Make best of depreciation. Dunteman, Darrell // Wisconsin Agriculturist;Nov2011, Vol. 242 Issue 11, p58 

    The article offers the author's insights concerning depreciation in which he deduct as much depreciation up front as long as the long-term taxable income goals are not distorted.

  • REPAIRS TO FARM BUILDING.  // Accountancy;Oct67, Vol. 78 Issue 890, p688 

    Reports on provisions in the 1952 Income Tax which provide a writing down allowance of ten percent of the expenditure where an owner or tenant of any agricultural or forestry land incurs capital expenditure on construction projects in Great Britain.

  • Non-Conforming or Interim Use Improvements. Wheeler, Kenneth R. // Appraisal Journal;Apr73, Vol. 41 Issue 2, p211 

    Examines the appraisal of non-conforming or interim use improvements. Estimation of the highest and best use of a site; Depreciation of improvements; Concept of age-life table; Estimation of the remaining economic life of the improvement; Cost and income approaches for estimating the highest...

  • FURTHER TEST OF THE PERMANENT INCOME HYPOTHESIS USING POSTWAR TIME-SERIES DATA. Moore, Robert L. // Southern Economic Journal;Oct73, Vol. 40 Issue 2, p319 

    Focuses on the use of postwar time-series data in testing permanent income hypothesis in the U.S. Utilization of depreciation rates in durable consumer goods; Theoretical concept of consumption; Derivation of consumption and permanent income estimates.

  • Make the best use of depreciation.  // Mid-South Farmer;Nov2011, Vol. 16 Issue 11, p35 

    The article offers information on how farmers can use depreciation to reduce their taxable income.

  • Recent Tax Cases.  // Accountancy;Jan1967, Vol. 78 Issue 881, p44 

    Reports on several court cases relevant to taxation in Great Britain compiled as of January 1967. Income tax; Capital allowances; Capital grants.

  • How to make the best use of depreciation for 2011. Dunteman, Darrell // Southern Farmer (1541-2008);Nov2011, Vol. 10 Issue 11, p28 

    The article offers the author's insights on how to manage depreciation in 2011, in relation to hitting the income target for a farm operation and on the line of equipment.

  • Pending Canadian Income Tax Issues.  // Tax Executive;Nov/Dec2005, Vol. 57 Issue 6, p660 

    The article presents a reprint of the agenda of the annual liaison meeting of Tax Executives Institute with officials of the Canadian Department of Finance regarding pending income tax issues in the country on December 7, 2005. Deferred capital cost allowance in the section 13 of the Canadian...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics