Economic Analysis and Company Accounts.

Journal article

Company accounts provide a rich data source for the analysis of many economic issues. However, accounting conventions are often at variance with the most relevant procedures for economic analysis. This paper discusses three such problems: the measurement of profit, the valuation of the capital stock and the size of tax payments. It also provides an example of the use to which corrected company accounting data can be put, namely the estimation of a model of company investment.

Authors: Bond, S; Devereux, M

• Publisher: Fundación SEPI
• Journal: Investigaciones Económicas
• Volume: 14
• Issue: 1
• Pages: 47 - 62
• Publication date: 1990-01-01
• ISSN: 0210—1521
• Language: English