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An Integrated Evaluation System for Budget Forecasting and Operating Performance with a Classified Budgeting Bibliography
Y. Ijiri, J. C. Kinard, F. B. Putney, An Integrated Evaluation System for Budget Forecasting and Operating Performance with a Classified Budgeting Bibliography, Journal of Accounting Research, Vol. 6, No. 1 (Spring, 1968), pp. 1-28
Critical Synthesis of Conference Papers
Conference summary
An Empirical Evaluation of Accounting Income Numbers
Value relevance, Accounting, Earnings announcements, Usefulness of Accounting
Depreciation Theory and Capital Gains
Depreciation, Ladelle's theory of depreciation, Capital Gains
The Accuracy of Different Methods of Accounting for Earnings-A Simulation Approach
Earnings, Simulation, Permanent Earnings, Cost accounting
Market Prices, Financial Ratios, and the Prediction of Failure
Solvency, Financial ratios, Bankruptcy, Financial statements
A Study of the Importance of the Planning Horizon on Reports Utilizing Discounted Future Cash Flows
Discounted Cashflow, Planning Horizon, Forecast horizon
Accelerated Depreciation and Deferred Tax Allocation
Firms which elect to use accelerated depreciation for tax purposes while using straight-line for reporting purposes have only one approved method for recording the difference between book tax expense and the tax liability.' This method relies on a deferred credit account in which the difference between the tax expense (calculated using straight-line depreciation) and the actual tax paid is recorded. The reported net income resulting from this procedure is the same as it would have been if straight-line depreciation were taken for tax purposes. Tax allocation is considered an extension of accrual accounting to include` taxes. The logical grounds for such inclusion are laid in the classification of taxes as expense items.