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: The
    title: predictive ability of alternative bases for interperiod tax allocation
    sub title: an empirical study
  name:
    name part: Richardson, Clara Lucile
    name part: 1952-
    role:
      role term: creator
  name:
    name part: Kratchman, S. H.
    role:
      role term: degree committee member.
  name:
    name part: Nixon, C. J.
    role:
      role term: degree committee member.
  name:
    name part: Richards, R. M.
    role:
      role term: degree committee member.
  name:
    name part: Schugart, Gary L.
    role:
      role term: degree supervisor.
  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: 1985
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: ix, 170 leaves : illustrations ; 29 cm
  abstract: The question of how best to account for income taxes in financial reports has plagued the accounting profession virtually since the enactment of the tax. The reason for this question is differences between the amount of taxable income in the tax return and income before taxes in the financial statements. Especially significant are items included in calculating both income amounts but not in the same year, known as timing differences. Three bases for allocating timing difference have been proposed: flow through (FlTh), partial allocation (PITA), and comprehensive allocation (CITA). This study compares these three allocation bases. The criterion used to compare these allocation bases is predictive ability. One of the primary objectives of financial accounting reports is to provide information useful in predicting future operating results of and cash flow from an enterprise to its investors and creditors. Based on this objective, an accounting treatment which allows statement users to make more accurate predictions of future results and cash flows is superior to its less accurate counterparts. A random sample of two hundred firms was selected from the Compustat Industrial tape. Firms with fewer than twelve years data were deleted from the final sample. The amount of tax expense using each allocation basis FlTh, PITA and CITA, and the cash flow for income taxes was observed or computed for each company for the fifteen year period from 1967 through 1982. The relationship between each tax basis and cash flow for taxes was modeled using ordinary least squares regression for periods of ten, eleven and twelve years. The regression models were used to predict cash flow one, two, and three years beyond the prediction period applying each of five predication models. The predicted values were compared with actual amounts to determine comparative predictive accuracy of the allocation bases. Comparison of allocation bases indicates that CITA has the largest prediction error for al…
  note: "Major subject: Accounting."
  note: Typescript (photocopy).
  note: Vita.
  note: Ph. D. Texas A & M University 1985
  note: Includes bibliographical references (leaves 147-158).
  subject:
    topic: Tax accounting
  subject:
    topic: Major accounting
  identifier: http://proxy.library.tamu.edu/login
  identifier: https://hdl.handle.net/1969.1/DISSERTATIONS-430100
  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-430100
  related item:
    location:
      url: http://gateway.proquest.com/openurl
  record info:
    record content source: TXA
    record creation date: 861014
    record change date: 20220104090341.0
    record identifier: in00000427610
    language of cataloging:
      language term: eng