Alternative hypotheses concerning depreciation of buildings

Greg Clinch

doi:10.1111/j.1467-6281.1983.tb00245.x

Alternative hypotheses concerning depreciation of buildings

Greg Clinch^*

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

2 Citations (Scopus)

Abstract

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.

Original language	English
Pages (from-to)	139-147
Number of pages	9
Journal	Abacus
Volume	19
Issue number	2
DOIs	https://doi.org/10.1111/j.1467-6281.1983.tb00245.x
Publication status	Published - 1 Dec 1983
Externally published	Yes

Keywords

Accountants Reports
Adverse Opinions (ACC)
Audit

Access to Document

10.1111/j.1467-6281.1983.tb00245.x

Cite this

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Alternative hypotheses concerning depreciation of buildings

Abstract

Keywords

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