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  • Search: subject:"Abschreibung"
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Year of publication
Subject
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Abschreibung 1,225 Depreciation 907 Theorie 349 Theory 344 Deutschland 266 Accounting valuation 156 Bilanzielle Bewertung 156 Investition 139 Investment 124 Germany 123 USA 106 United States 97 Unternehmensbesteuerung 79 Corporate taxation 75 Steuervergünstigung 73 Tax incentive 73 Steuer 69 Humankapital 63 Human capital 62 Schätzung 62 Estimation 60 Kapitalkosten 58 Cost of capital 54 Betriebswirtschaftliche Bewertung 53 Investitionsentscheidung 53 Capital stock 51 Kapitalstock 51 Investment decision 47 Steuerwirkung 43 Recht 39 Steuerpolitik 39 Tax effects 39 Technischer Fortschritt 38 IFRS 37 Technological change 37 Goodwill 36 Tax policy 36 Inflation 35 Productivity 33 Corporate income tax 32
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Online availability
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Free 296 Undetermined 168 CC license 6
Type of publication
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Book / Working Paper 645 Article 625 Journal 4
Type of publication (narrower categories)
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Article in journal 392 Aufsatz in Zeitschrift 392 Working Paper 167 Graue Literatur 162 Non-commercial literature 162 Arbeitspapier 155 Hochschulschrift 67 Aufsatz im Buch 53 Book section 53 Thesis 27 Dissertation u.a. Prüfungsschriften 20 Bibliografie enthalten 8 Bibliography included 8 Article 5 Guidebook 4 Konferenzschrift 4 Ratgeber 4 Tabelle 4 Wörterbuch 4 Aufsatzsammlung 3 Collection of articles of several authors 3 Conference paper 3 Konferenzbeitrag 3 Sammelwerk 3 Amtsdruckschrift 2 Case study 2 Fallstudie 2 Government document 2 Reprint 2 Accompanied by computer file 1 Advisory report 1 Aufgabensammlung 1 Beispielsammlung 1 Country report 1 Elektronischer Datenträger 1 Elektronischer Datenträger als Beilage 1 Festschrift 1 Formularsammlung 1 Gutachten 1 Lehrbuch 1
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Language
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English 773 German 343 Undetermined 144 French 4 Czech 2 Russian 2 Spanish 2 Ukrainian 2 Italian 1 Polish 1 Portuguese 1
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Author
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De Waegenaere, Anja 10 Diewert, Walter E. 9 Dunn, Wendy E. 9 Nam, Chang-woon 9 Ruiz Tamarit, José Ramón 9 Wielhouwer, Jacco L. 9 Biørn, Erik 8 Doms, Mark E. 8 Eichfelder, Sebastian 8 Küpper, Hans-Ulrich 8 Zitzmann, Gerhard 8 Alton, Thad P. 7 Bass, Elizabeth M. 7 Bornhofen, Manfred 7 Bornhofen, Martin C. 7 Dinerstein, Michael 7 Frank, Manfred 7 Hall, Bronwyn H. 7 Lazarcik, Gregor 7 Megalokonomou, Rigissa 7 Oliner, Stephen 7 Sichel, Daniel E. 7 Yannelis, Constantine 7 Yoshida, Jiro 7 Badach, Krzysztof 6 Bombelles, Joseph T. 6 Cairns, Robert D. 6 Hoffmann, Wolf-Dieter 6 Kort, Peter M. 6 Schneider, Kerstin 6 Zhao, Lexin 6 Abel, Andrew B. 5 Dueker, Michael 5 Engel, Eduardo 5 Griliches, Zvi 5 Hartwick, John M. 5 Jaffe, Adam B. 5 Knieps, Günter 5 Langen, René 5 Lund, Diderik 5
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Institution
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National Bureau of Economic Research 16 Institut Finanzen und Steuern 5 Deutsches Volksheimstättenwerk 3 European Centre for the Development of Vocational Training 3 Deutsches Volksheimstaettenwerk 2 Deutschland <DDR> / Ministerium der Finanzen 2 Harvard Institute for International Development 2 Institut for Nationaløkonomi <Kopenhagen> 2 Universität des Saarlandes 2 Accounting Standards Board 1 Bundesverband Deutschen Industrie 1 Center for Economic Research <Tilburg> 1 Centre for Economic Policy Research 1 Columbia University 1 Depreciation and the need for replacement of scientific equipment 1 Fachhochschule des BFI Wien 1 Federal Reserve Bank of San Francisco 1 Federal Reserve Bank of St. Louis 1 Federal Reserve System / Board of Governors 1 Hamburg / Senatsamt für den Verwaltungsdienst 1 Ifo-Institut für Wirtschaftsforschung 1 Institut des Deutschen Textileinzelhandels 1 Instituto Valenciano de Investigaciones Económicas 1 KGSt <Köln> 1 Kanada / Micro-Economic Analysis Division 1 Machinery and Allied Products Institute 1 Manchester Metropolitan University 1 NARUC Depreciation Report 1 Nomos Verlagsgesellschaft 1 OECD 1 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 1 Rheinische Friedrich-Wilhelms-Universität Bonn 1 Richard Boorberg Verlag 1 Rostock / Universität / Lehrstuhl für Allgemeine Betriebswirtschaftslehre, Rechnungswesen, Controlling, Wirtschaftsprüfung 1 Shaker Verlag 1 Sonderforschungsbereich Ökonomisches Risiko <Berlin> 1 Tax Institute of America 1 The Brookings Institution 1 Think Forward Initiative 1 USA / General Accounting Office 1
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Published in...
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Betriebs-Berater : BB 56 NBER working paper series 16 NBER Working Paper 15 Working paper / National Bureau of Economic Research, Inc. 14 Der langfristige Kredit : Zeitschrift für Finanzierung, Kapitalanlage und Immobilienwesen 12 Journal of business economics : JBE 11 CESifo working papers 10 Betriebswirtschaftliche Forschung und Praxis : BFuP 9 Der Betrieb 9 IRZ : Zeitschrift für internationale Rechnungslegung 9 Research in labor economics 9 Economic modelling 7 IFSt-Schrift 7 The economics of skills obsolescence 7 Bornhofen Buchführung 2 LÖ 6 WPg : Kompetenz schafft Vertrauen 6 Discussion paper 5 Discussion paper / Center for Economic Research, Tilburg University 5 Discussion paper / University of British Columbia, Department of Economics 5 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 5 Institut Finanzen und Steuern 5 Journal of public economics 5 The review of economics and statistics 5 Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung 5 Beiträge zur betriebswirtschaftlichen Forschung 4 Das Recht der Wirtschaft : RdW 4 Die Unternehmung : Swiss journal of business research and practice ; Organ der Schweizerischen Gesellschaft für Betriebswirtschaft (SGB) 4 Journal of accounting & economics 4 Journal of economic dynamics & control 4 Macroeconomic dynamics 4 National tax journal 4 Reihe Wirtschaftswissenschaften 4 Springer eBook Collection 4 The American economic review 4 The Canadian journal of economics 4 Versorgungs-Wirtschaft / Sonderdruck : print & online 4 Wirtschaftlichkeit : Organ des Österreichischen Kuratoriums für Wirtschaftlichkeit (ÖKW), des Österreichischen Produktivitätszentrums (ÖPZ) und des Instituts für Betriebswirtschaft, Steuerrecht und Organisation der Kammer der Wirtschaftstreuhänder 4 Working paper 4 Working papers / Bank of England 4 Accounting history review 3
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Source
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ECONIS (ZBW) 1,188 USB Cologne (EcoSocSci) 61 EconStor 17 USB Cologne (business full texts) 4 RePEc 3 BASE 1
Showing 211 - 220 of 1,274
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The role of leasing in the effectiveness of corporate tax policy : evidence from the 2002 bonus depreciation
Park, Jongsang; Sukha Shin - In: FinanzArchiv : European journal of public finance 76 (2020) 2, pp. 121-145
Persistent link: https://www.econbiz.de/10012602303
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Balancing the books : convergence and diversity of accounting in Massachusetts : 1875-1895
Rosenthal, Caitlin - In: The journal of economic history 80 (2020) 3, pp. 782-812
Persistent link: https://www.econbiz.de/10012307720
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The relevance of depreciation allowances as a fiscal policy instrument : a hybrid approach to CCCTB?
Petkova, Kunka; Weichenrieder, Alfons J. - In: Empirica : journal of european economics 47 (2020) 3, pp. 579-610
Persistent link: https://www.econbiz.de/10012289233
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Reales Bruttoinlandsprodukt und deflationiertes Nettonationaleinkommen
Kosekova, Stanimira Vasileva - In: Preisbereinigung und Realwirtschaft in …, (pp. 107-113). 2020
Persistent link: https://www.econbiz.de/10012289365
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Without capital accumulation, is productive scale expansion possible?
Fujita, Masaya - In: International journal of critical accounting : IJCA 11 (2020) 2, pp. 114-124
Persistent link: https://www.econbiz.de/10012204959
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Prices and Depreciation in the Market for Tablet Computers
Pinto, Eugenio; Dunn, Wendy E.; Byrne, David M. - 2020
Spurred by advances in electronic miniaturization and power efficiency, lightweight, powerful and inexpensive tablet computers entered the mass market in significant volumes in 2010. Since that time, sales of tablet computers have increased to account for over half of personal computer (PC)...
Persistent link: https://www.econbiz.de/10014091733
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Computers, Obsolescence, and Productivity
Whelan, Karl - 2015
This paper examines the role that computers have played in boosting U.S. economic growth in recent years. The paper focuses on two effects - the effect of increased productivity in the computer-producing sector and the effect of investments in computing equipment on the productivity of those who...
Persistent link: https://www.econbiz.de/10014161771
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Depreciation : A Source of Cash?
Haslem, John A. - 2015
Persistent link: https://www.econbiz.de/10013022615
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Reconsidering National Accounting and Depreciation
Choi, Hak - 2015
This paper clarifies many misunderstandings around national account. When GDP measures both output revenue and input spending, it commits the double counting mistake. Though both GDP and NI are measuring mostly spending, they contain completely different, non-overlapping, entries. This paper...
Persistent link: https://www.econbiz.de/10013023980
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Income Tax Accounting Consistency : Eliminate Accrual and Depreciation, and Revamp the Tax Treatment of Borrowing
Dodge, Joseph M. - 2015
The thesis is that inconsistent tax accounting rules undermine the individual income tax, and the best available move for improving it – given the unassailability of the realization principle - is to eliminate its accrual (and quasi-accrual) features. Specifically, the agenda is to eliminate...
Persistent link: https://www.econbiz.de/10013027050
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