Deferred taxes and bond ratings: A Canadian case

Journal of Business Finance and Accounting

Volumn 24, Issue 3-4, 1997, Pages 541-557

  Ghattopadhyay, S ^a   Arcelus, F J ^a   Srinivasan, G ^a  

^a UNIVERSITY OF NEW BRUNSWICK   (Canada)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 16844379466     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/1468-5957.00120     Document Type: Article

References (11)

1. Barnes, T. and T. Byng (1988), 'The Predictions of Corporate Bond Ratings: The Canadian Case', Canadian Journal of Administrative Sciences (September), pp. 27-33.
2. Chattopadhyay, S. (1994), Impact of Deferred Taxes on Corporate Bond Ratings: A Canadian Case, Unpublished dissertation (University of New Brunswick, Faculty of Administration).
3. CICA Handbook, 1 & 2 (The Canadian Institute of Chartered Accountants, Toronto).
4. Ederington, L. H. (1994), 'Classification Models and Bond Ratings', Financial Review (November), pp. 237-262
5. Hair, J.F., Jr., R.E. Anderson, R.E. Tatham and R.E. and W.C. Black (1995), Multivariate Data Analysts (Maxwell Macmillan International, Third Edition).
6. Huss, F.H. and J. Zhao (1991), 'An Investigation of Alternative Treatments of Deferred Taxes in Bond Raters' Judgement', Journal of Accounting, Auditing & Finance, pp. 53-73.
7. Kaplan, R.S. and G. Urwitz (1979), 'Statistical Models of Bond Ratings: A Methodological Enquiry', Journal of Business (April), pp. 231-261
8. Peavy, J.W. and S.M. Edgar (1982), 'Long Run Implications of Industrial Bond Ratings as Risk Surrogates', Journal of Economics and Business (April), pp. 331-341
9. Pinches, G. and K.A. Mingo (1973), 'A Multivariate Analysis of Industrial Bond Ratings', The Journal of Finance (March), pp. 1-18.
10. Srinivasan, G. (1992), 'Incidence and Behaviour of Deferred Tax: A Canadian Study', Working Paper Series (Faculty of Administration, University of New Brunswick).
11. Watts, R.L. and J.L. Zimmerman (1986), Positive Accounting Theory (New Jersey: Prentice-Hall).