Incidence of deferred tax due to depreciation: an empirical study by Shweta Parikh and G. Srinivasan (Working Paper, No. 1987/673) (Record no. 70772)

MARC details
000 -LEADER
fixed length control field 01347nam a2200181Ia 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140323b1987 xxu||||| |||| 00| 0 eng d
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number WP 1987 (673)
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Parikh, Shweta
9 (RLIN) 67325
245 ## - TITLE STATEMENT
Title Incidence of deferred tax due to depreciation: an empirical study by Shweta Parikh and G. Srinivasan (Working Paper, No. 1987/673)
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc. Ahmedabad
Name of publisher, distributor, etc. Indian Institute of Management
Date of publication, distribution, etc. 1987
300 ## - PHYSICAL DESCRIPTION
Extent 14 p.
520 ## - SUMMARY, ETC.
Summary, etc. Deferred tax arises due to difference in the reported income and taxable income. In India it is not obligatory for corporations to provide for deferred tax which results in mismatch of tax liability and pre-tax income. In this study we look into the incidence of tax deferral due to difference in depreciation methods. A sample of thirty companies have been studied for four years. We have presented the extent of tax deferral and the resultant overstatement of reported income in the sample companies. The trend of overstatement over the years is also analysed and the implications are highlighted.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Deferred tax
9 (RLIN) 73107
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Empirical studies
9 (RLIN) 70403
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Depreciation
9 (RLIN) 27252
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Working Paper
952 ## - LOCATION AND ITEM INFORMATION (KOHA)
-- 00000.00
-- INR
-- 22/05/2008
Holdings
Price effective from Barcode Date last seen Damaged status Withdrawn status Current library Lost status Full call number Date acquired Not for loan Source of classification or shelving scheme Koha item type Home library Total Checkouts
04/09/2009 WP000673 04/09/2009     Vikram Sarabhai Library   WP 1987 (673) 05/05/2009   Dewey Decimal Classification Working Paper Vikram Sarabhai Library  
04/09/2009 WP000673 04/09/2009     Vikram Sarabhai Library   WP 1987 (673) 05/05/2009   Dewey Decimal Classification Working Paper Vikram Sarabhai Library