A note on taxation and the leasing discount rates

Article Abstract:

Research on leasing discount rates was first pursued in the mid-60s. The annual UK post-tax compound of debt for 9 months after the accounting year is different from the annual compund post-tax of debt during the accounting year because of interest payments. Th study uses 2 equations to produce a post-tax cost of tax. Results show that repetitive methods are unappropriate.

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Corporate restructurings: a comparison of equity carve-outs and spin-offs

Article Abstract:

Research is presented concerning the restructuring which occurs within a business enterprise involved in taking a subsidiary public. The use of carve-out and spin-off techniques are studied for 140 firms between 1991 and 1997.

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Managing earnings with intercorporate investments

Article Abstract:

The accounting methods employed by firms in managing their reported earnings are discussed.

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