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An empirical investigation into the judicial classification of transactions as sales or leases for Federal income tax purposes.
(1983)
The objective of this study is to identify factors used by the judiciary in distinguishing between sales and leases. This was done by developing a logit model based on actual lease decisions. Results of this analysis ...
An empirical evaluation of two joint cost allocation schemes :
(1983)
This study provides empirical evidence on the relative usefulness of two joint cost allocation methods: the net realizable value and the Shapley value allocation schemes, in the context of a decision-making situation. The ...
An examination of the factors affecting the judicial assessment of continuity of interest in corporate reorganizations.
(1983)
While this approach might appear to be sustainable on a theoretical basis, a flaw exists in the reorganization environment which has prevented the attainment of widespread equitable results. That is, given the very high ...