rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    non sort: An
    title: agency theory analysis of corporate lobbying in response to the discussion memorandum on accounting for income taxes
  name:
    name part: Carpenter, Janice Lee.
    role:
      role term: creator
  name:
    name part: Addy, Noel
    role:
      role term: degree committee member.
  name:
    name part: Cooper, Kerry
    role:
      role term: degree committee member.
  name:
    name part: Swanson, Edward
    role:
      role term: degree supervisor.
  name:
    name part: Wehrly, Thomas
    role:
      role term: degree committee member.
  name:
    name part: Texas A & M University
    role:
      role term: degree granting institution.
  type of resource: text
  genre: bibliography
  genre: Academic theses
  origin info:
    place:
      place term: xx
    date issued: 1986
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: vii, 66 leaves (1 folded) ; 29 cm
  abstract: This study draws upon agency theory and the results of previous empirical research to suggest (1) a model to explain managers' preferences for alternative methods of allocating income taxes; (2) a model to explain managers' preferences for methods of accounting for the investment tax credit; and (3) a model to explain when managers lobby with the FASB. Managers' preferences for accounting methods and their lobbying behavior were determined by analyzing responses to the FASB's Discussion Memorandum on Accounting for Income Taxes. The results provide some support for agency theory variables being a factor in managers' lobbying decisions. However, the results suggest that information costs may dominate in managers' preferences for accounting methods and size may dominate in managers' decision whether to lobby.
  note: "Major subject: Accounting."
  note: Typescript (photocopy).
  note: Vita.
  note: Ph. D. Texas A & M University 1986
  note: Includes bibliographical references (leaves 54-56).
  subject:
    geographic code: n-us---
  subject:
    topic: Corporations
    topic: Taxation
    geographic: United States
  subject:
    topic: Income tax
    geographic: United States
    topic: Accounting
  subject:
    topic: Lobbying
  subject:
    topic: Major accounting
  subject:
    topic: Corporations
    topic: Taxation
  subject:
    topic: Income tax
    topic: Accounting
  subject:
    geographic: United States
  identifier: http://proxy.library.tamu.edu/login
  identifier: https://hdl.handle.net/1969.1/DISSERTATIONS-23806
  identifier: http://gateway.proquest.com/openurl
  related item:
    location:
      url: http://proxy.library.tamu.edu/login
  related item:
    location:
      url: https://hdl.handle.net/1969.1/DISSERTATIONS-23806
  related item:
    location:
      url: http://gateway.proquest.com/openurl
  record info:
    record content source: TXA
    record creation date: 880608
    record change date: 20220104090720.0
    record identifier: in00000015318
    language of cataloging:
      language term: eng