Scholars emphasize that poverty in Britain has risen sharply since the late 1970s. Meanwhile in the United States, both … official figures and traditional poverty scholars report sharp declines in poverty. We seek to provide a comparison of poverty …, or policy-account for the observed changes in poverty in the two nations and what role could policy play in reducing …

This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income …. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable … of earnings management for financial accounting and/or the tax sheltering of corporate income. Our paper outlines the …

traders to build credits that generate a high level of accounting profits. Constructing opportunity-cost measures of profit … to identify the true sources of accounting profit and to challenge counterfeit earnings …

version of the financial accounting for the tangible assets of a business firm. Economic analysis calls instead for the …

This paper develops a signaling model in which accounting information improves real investment decisions. Pure cash …' interests. Accounting by prespecified, quot;objectivequot; rules alleviates the underinvestment problem …

This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …