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Survey of the Literature
Inflation Taxation and Corporate Profits
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accounting and GPLA accounting data accounting income accounting measurement errors accounting profits accounting reports adjustments asset average basis Beja Brittain Business Income calculated Chapter CM CM common stock prices Compustat constant conventional accounting corporate dividend policy corporate taxes corrected Davidson Davidson-Weil depreciation discount rate dividend decisions dividend model dividend payments dividend payout dollars earnings per share efficiency empirical equals Equation errors in accounting estimates of GPLA exceeds Fama and Babiak firm's GPLA data GPLA earnings GPLA income GPLA profits historical cost accounting historical cost data historical-cost-based income measures indicated Inflation Accounting inflation-induced distortions input interest costs investment Journal of Finance LIFO linear linear regressions Lintner model Malkiel marginal product neoclassical null hypothesis payout ratio percentage of reported price level procedures reported net income reported profits retained earnings sample firms Section share prices sold tests tion unadjusted accounting unsystematic risk valuation model variables year's