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| LEADER |
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| 001 |
in00001122012 |
| 005 |
20200904152556.0 |
| 008 |
930212s1991 xx a bm 000 0 eng d |
| 035 |
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|a (OCoLC)ocm27424680
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| 035 |
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|9 AFV8292AM
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| 040 |
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|a TXA
|b eng
|c TXA
|d OCLCQ
|d OCLCF
|d OCLCO
|d OCLCQ
|d TXA
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| 035 |
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|a (OCoLC)27424680
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| 049 |
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|a TXAM
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| 099 |
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|a 1991
|a Dissertation
|a L987
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| 100 |
1 |
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|a Lynch, Howell Jackson,
|c Jr.
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| 245 |
1 |
0 |
|a Effective corporate income tax rates and their relationship to corporate attributes :
|b a multidefinitional, multiperiod view /
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| 264 |
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1 |
|c 1991.
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| 300 |
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|a vi, 98 leaves :
|b illustrations ;
|c 29 cm
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| 336 |
|
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|a text
|b txt
|2 rdacontent
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| 337 |
|
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|a unmediated
|b n
|2 rdamedia
|
| 338 |
|
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|a volume
|b nc
|2 rdacarrier
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| 500 |
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|a Typescript (photocopy).
|
| 502 |
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|b Ph. D.
|c Texas A & M University
|d 1991
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| 500 |
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|a Vita.
|
| 504 |
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|a Includes bibliographical references.
|
| 500 |
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|a "Major subject: Accounting."
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| 520 |
3 |
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|a This study addresses the robustness of the relationship between effective corporate income tax rate (defined six different ways) and capital intensity, foreign involvement, export involvement, natural resource involvement, size, leverage, and level of income. These relationships were examined by multiple regression analysis. All variables except foreign involvement and level of income were hypothesized to have a negative relationship with the effective corporate income tax rate. These hypotheses were belied by the signs of the regression parameters. In terms of significance of the results, foreign involvement, capital intensity, size, and level of income were better than natural resource involvement, leverage, and export involvement.
|
| 650 |
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0 |
|a Corporations
|x Accounting.
|
| 650 |
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0 |
|a Corporations
|x Taxation.
|
| 650 |
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0 |
|a Income tax.
|
| 650 |
|
4 |
|a Major accounting.
|
| 655 |
|
7 |
|a Academic theses
|2 lcgft
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| 700 |
1 |
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|a Crumbley, Larry,
|e degree supervisor.
|
| 700 |
1 |
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|a Freund, Rudolf J.,
|e degree committee member.
|
| 700 |
1 |
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|a Lassila, Dennis R.,
|e degree committee member.
|
| 700 |
1 |
|
|a Swanson, Edward P.,
|e degree committee member.
|
| 710 |
2 |
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|a Texas A & M University,
|e degree granting institution.
|
| 856 |
4 |
1 |
|x http://hdl.handle.net/1969.1/DISSERTATIONS-1284269
|z Link to OAKTrust copy
|t 0
|
| 856 |
4 |
1 |
|u http://proxy.library.tamu.edu/login?url=http://proquest.umi.com/pqdweb?did=745949041&sid=1&Fmt=2&clientId=2945&RQT=309&VName=PQD
|z Link to OAKTrust copy
|t 0
|
| 994 |
|
|
|a C0
|b TXA
|
| 999 |
f |
f |
|s 4546d277-ad55-394c-a0e8-21262a98564c
|i a702064b-8a6c-3775-821f-e77ed30fa529
|t 0
|
| 952 |
f |
f |
|p noncirc
|a Texas A&M University
|b J.J. Pickle Campus
|c High Density Repository
|s HDR
|d Remote Storage
|t 0
|e 1991 Dissertation L987
|h Other scheme
|i unmediated -- volume
|m A14841029913
|
| 952 |
f |
f |
|a Texas A&M University
|b College Station
|c Electronic Resources
|s www_evans
|d Available Online
|t 0
|e 1991 Dissertation L987
|h Other scheme
|
| 998 |
f |
f |
|a 1991 Dissertation L987
|t 0
|l Remote Storage
|
| 998 |
f |
f |
|a 1991 Dissertation L987
|t 0
|l Available Online
|