Deferred Taxes and Bond Ratings: A Canadian Case
This paper explores the usefulness of the current Canadian Institute of Chartered Accountants standard on accounting for income taxes in bond rating decisions by credit analysts. Bond rating prediction models using accounting variables generated with alternate treatment of income taxes, have been developed. The analysis indicates that additional information presented by the above standard has not contributed significantly to the bond raters' decision making process. Copyright Blackwell Publishers Ltd 1997.
Year of publication: |
1997-04
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Authors: | Chattopadhyay, S. ; Arcelus, F.J. ; Srinivasan, G. |
Published in: |
Journal of Business Finance & Accounting. - Wiley Blackwell, ISSN 0306-686X. - Vol. 24.1997-04, 3, p. 541-557
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Publisher: |
Wiley Blackwell |
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