The effect of straight-line and accelerated depreciation rules on risky investment decisions : an experimental study
Year of publication: |
September 2016
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Authors: | Ackermann, Hagen ; Fochmann, Martin ; Wolf, Nadja |
Published in: |
International Journal of Financial Studies : open access journal. - Basel : MDPI, ISSN 2227-7072, ZDB-ID 2704235-2. - Vol. 4.2016, 4, p. 1-26
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Subject: | taxation | behavioral accounting | behavioral taxation | straight-line depreciation | accelerated depreciation | tax perception | risk-taking behavior | portfolio choice | Experiment | Abschreibung | Depreciation | Bilanzielle Bewertung | Accounting valuation | Anlageverhalten | Behavioural finance | Theorie | Theory | Portfolio-Management | Portfolio selection |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.3390/ijfs4040019 [DOI] hdl:10419/167820 [Handle] |
Classification: | C91 - Laboratory, Individual Behavior ; D14 - Personal Finance ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies |
Source: | ECONIS - Online Catalogue of the ZBW |
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