Accounting policy choices: some empirical evidence

dc.contributor.author	Govindarajan, V.
dc.contributor.author	Srinivasan, G.
dc.date.accessioned	2010-03-15T04:38:27Z
dc.date.available	2010-03-15T04:38:27Z
dc.date.copyright	1981-11
dc.date.issued	2010-03-15T04:38:27Z
dc.identifier.uri	http://hdl.handle.net/11718/1298
dc.description.abstract	There is substantial differences in the objectives and basis for internal, external and tax reporting. This study looks into how far companies use different accounting policies for different uses. Also an attempt is made to empirically verify whether tax accounting governs the policies for other reporting also. Information on the accounting policies of companies with respect to a few items is collected and analyzed to find the differences in policies for different reporting purposes.	en
dc.language.iso	en	en
dc.relation.ispartofseries	WP;1981/389
dc.subject	Accounting policy choices	en
dc.subject	Accounting	en
dc.title	Accounting policy choices: some empirical evidence	en
dc.type	Working Paper	en