EARNINGS, REGULATORY CAPITAL, AND TAX MANAGEMENT - COMMENTS

Authors
SHACKELFORD DA
Citation
Da. Shackelford, EARNINGS, REGULATORY CAPITAL, AND TAX MANAGEMENT - COMMENTS, Journal of accounting & economics, 22(1-3), 1996, pp. 241-247
Citations number
11
Categorie Soggetti
Business Finance",Economics
Journal title
Journal of accounting & economics → ACNP
ISSN journal
01654101
Volume
22
Issue
1-3
Year of publication
1996
Pages
241 - 247
Database
ISI
SICI code
0165-4101(1996)22:1-3<241:ERCATM>2.0.ZU;2-C
Abstract
In the preceding papers, Beaver and Engel and Adiel investigate manage rial discretion in the financial services industry. This comment evalu ates the contribution and limitations of both papers and suggests aven ues for further extensions.