Which of the Following Is Not a Finding of Previous

question 35

Multiple Choice

Which of the following is not a finding of previous empirical research on income tax allocation?

• A)Income using income tax allocation had a higher degree of association with security price behavior than income determined without income tax allocation.
• B)The net-of-tax method using a tax rate significantly higher than existing rates had a higher association with security prices than income tax allocation using existing rates.
• C)There was a better association of net deferred tax liabilities to firm value under SFAS No. 109 than under its predecessor when tax rates increased under the Revenue Reconciliation Act of 1993.
• D)Investors do not view deferred tax liabilities as real liabilities.

---

Definitions:

Psychological Treatments

Therapeutic interventions aimed at treating mental health issues through counseling, behavioral therapy, and other psychological methods, without the use of medication.

Modalities

Methods, procedures, or ways of communicating, sensing, or performing interventions in various fields such as education, therapy, and healthcare.

Therapy Delivery

The methods or means through which therapeutic services are provided to individuals, including face-to-face, online, or through other forms of communication.

Description

The specification and classification of clinical phenomena; one of the primary goals of clinical research.