Accounting Policy Choices: Some Expirical Evidence

Govindarajan V and Srinivasan G

IIMA Working Papers from Indian Institute of Management Ahmedabad, Research and Publication Department

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 analysed to find the differences in policies for different reporting purposes.

Date: 1981-11-01
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Persistent link: https://EconPapers.repec.org/RePEc:iim:iimawp:wp00465

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