Alternative hypotheses concerning depreciation of buildings

Greg Clinch*

*Corresponding author for this work

Research output: Contribution to journalArticle

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 languageEnglish
Pages (from-to)139-147
Number of pages9
JournalAbacus
Volume19
Issue number2
DOIs
Publication statusPublished - 1 Dec 1983
Externally publishedYes

Keywords

  • Accountants Reports
  • Adverse Opinions (ACC)
  • Audit

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