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Alternative Hypotheses Concerning Depreciation of Buildings

journal contribution
posted on 2022-10-31, 03:10 authored by Greg ClinchGreg Clinch
Ball, Walker and Whittred (1979) reported that companies receiving audit qualifications for non‐compliance with the requirement to depreciate buildings earned higher than expected returns at the time of the release of the qualification. This paper examines the possibility that this result could be due to cash‐flow effects related to the decision not to comply with the depreciation requirement. The results generally support the view that there are cash‐flow effects associated with a company's decision not to depreciate buildings. Copyright © 1983, Wiley Blackwell. All rights reserved

History

Journal

Abacus

Volume

19

Pagination

139 - 147

ISSN

0001-3072

eISSN

1467-6281

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