Journal article
The effects of international differences in the tax treatment of goodwill: A reply
Journal of international business studies, v 27(3), pp 593-596
01 Jul 1996
Abstract
The major findings of Dunne and Ndubizu (1995) are summarized. The comments of Nobes (1996) are addressed. Nobes claims that the hypothesis of Dunne and Ndubizu relates to the tax deductibility of goodwill, but does not distinguish between goodwill on consolidation and other purchased goodwill. The assumptions underlying the tax hypothesis are reviewed. A possible suggestion for a direct test of the hypothesis is presented as well as the requirement for the falsification of a hypothesis.
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Details
- Title
- The effects of international differences in the tax treatment of goodwill: A reply
- Creators
- Kathleen DunneGordian Ndubizu - Drexel University
- Publication Details
- Journal of international business studies, v 27(3), pp 593-596
- Publisher
- Palgrave Macmillan
- Resource Type
- Journal article
- Language
- English
- Academic Unit
- Accounting
- Web of Science ID
- WOS:A1996VN98100008
- Scopus ID
- 2-s2.0-84984730207
- Other Identifier
- 991019168195704721
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- Collaboration types
- Domestic collaboration
- Web of Science research areas
- Business
- Management