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Tax accounting principles and corporate risk-taking

机译:税务会计原则与企业风险承担

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摘要

We analyze the role of business taxation for corporate risk-taking under different accounting principles (such as mark-to-market, lower-of-cost-or-market and historical cost). We demonstrate that conservative accounting may imply incentives to overinvest in risky assets. However, with imperfect loss offsets, the mark-to-market principle penalizes risky investment whereas more conservative accounting leaves the risk choice unaffected.
机译:我们分析了营业税在不同会计原则(例如按市值计价,成本或市场成本较低和历史成本)下承担公司风险的作用。我们证明,保守的会计处理可能暗示了对风险资产进行过度投资的诱因。但是,以不完全的损失抵消为基础,按市价计价原则会惩罚风险投资,而更为保守的会计处理会使风险选择不受影响。

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