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  • Search: subject:"Teilwertabschreibung"
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Year of publication
Subject
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Abschreibung 916 Depreciation 904 Theorie 336 Theory 336 Accounting valuation 140 Bilanzielle Bewertung 140 Deutschland 132 Investition 121 Investment 121 Germany 113 USA 94 United States 94 Corporate taxation 75 Unternehmensbesteuerung 75 Steuervergünstigung 71 Tax incentive 70 Human capital 62 Humankapital 62 Estimation 59 Schätzung 59 Cost of capital 54 Kapitalkosten 54 Capital stock 51 Kapitalstock 51 Investitionsentscheidung 50 Investment decision 47 Steuerwirkung 39 Tax effects 39 Steuerpolitik 38 Technischer Fortschritt 37 Technological change 37 Tax policy 36 IFRS 34 Productivity 33 Teilwertabschreibung 33 Corporate income tax 32 Körperschaftsteuer 32 Produktivität 32 Geschäftswert 31 Goodwill 31
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Online availability
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Free 275 Undetermined 157 CC license 6
Type of publication
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Article 475 Book / Working Paper 457
Type of publication (narrower categories)
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Article in journal 381 Aufsatz in Zeitschrift 381 Graue Literatur 157 Non-commercial literature 157 Arbeitspapier 151 Working Paper 151 Aufsatz im Buch 53 Book section 53 Hochschulschrift 27 Thesis 17 Dissertation u.a. Prüfungsschriften 4 Conference paper 3 Guidebook 3 Konferenzbeitrag 3 Ratgeber 3 Bibliografie enthalten 2 Bibliography included 2 Case study 2 Fallstudie 2 Reprint 2 Wörterbuch 2 Accompanied by computer file 1 Amtsdruckschrift 1 Aufgabensammlung 1 Aufsatzsammlung 1 Beispielsammlung 1 Collection of articles of several authors 1 Country report 1 Elektronischer Datenträger als Beilage 1 Formularsammlung 1 Government document 1 Konferenzschrift 1 Lehrbuch 1 Länderbericht 1 Sammelwerk 1 Textbook 1
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Language
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English 750 German 161 Undetermined 9 Czech 2 French 2 Russian 2 Spanish 2 Ukrainian 2 Italian 1 Polish 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 Doms, Mark E. 8 Eichfelder, Sebastian 8 Alton, Thad P. 7 Bass, Elizabeth M. 7 Dinerstein, Michael 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 Biørn, Erik 6 Bombelles, Joseph T. 6 Cairns, Robert D. 6 Hoffmann, Wolf-Dieter 6 Kort, Peter M. 6 Küpper, Hans-Ulrich 6 Schneider, Kerstin 6 Zhao, Lexin 6 Abel, Andrew B. 5 Hartwick, John M. 5 Jaffe, Adam B. 5 Panteghini, Paolo 5 Radulescu, Doina 5 Ackermann, Hagen 4 Ando, Albert 4 Bustos, Álvaro 4 De Rassenfosse, Gaétan 4 Dueker, Michael 4 Engel, Eduardo 4 Escribá Pérez, Francisco Javier 4 Feng, Qianbin 4
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Institution
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National Bureau of Economic Research 16 European Centre for the Development of Vocational Training 3 Harvard Institute for International Development 2 Institut Finanzen und Steuern 2 Institut for Nationaløkonomi <Kopenhagen> 2 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 Federal Reserve Bank of San Francisco 1 Federal Reserve Bank of St. Louis 1 Federal Reserve System / Board of Governors 1 Institut des Deutschen Textileinzelhandels 1 Instituto Valenciano de Investigaciones Económicas 1 Kanada / Micro-Economic Analysis Division 1 Machinery and Allied Products Institute 1 Manchester Metropolitan University 1 NARUC Depreciation Report 1 OECD 1 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 1 Richard Boorberg Verlag 1 Tax Institute of America 1 The Brookings Institution 1 Think Forward Initiative 1 USA / General Accounting Office 1 United States / Congress / Senate / Committee on Small Business / Subcommittee on Government Procurement 1 United States / Congress / Senate / Select Committee on Small Business / Subcommittee on Taxation 1 United States / Internal Revenue Service 1 Universitetet i Oslo / Økonomisk institutt 1 Université catholique de Louvain / Institut de recherches économiques et sociales <1941-1960> 1 Verlag Versorgungswirtschaft GmbH 1 Winter Industries GmbH 1
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Published in...
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NBER working paper series 16 NBER Working Paper 15 Working paper / National Bureau of Economic Research, Inc. 14 Betriebs-Berater : BB 13 CESifo working papers 10 Der Betrieb 9 Research in labor economics 9 Economic modelling 7 The economics of skills obsolescence 7 Betriebswirtschaftliche Forschung und Praxis : BFuP 6 IFSt-Schrift 6 Discussion paper / Center for Economic Research, Tilburg University 5 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 5 WPg : Kompetenz schafft Vertrauen 5 Discussion paper / University of British Columbia, Department of Economics 4 Journal of accounting & economics 4 Journal of economic dynamics & control 4 Journal of public economics 4 Macroeconomic dynamics 4 National tax journal 4 The Canadian journal of economics 4 Working paper 4 Working papers / Bank of England 4 Accounting history review 3 Applied economics letters 3 Asia-Pacific journal of accounting & economics : APJAE 3 BEA working papers 3 Discussion paper / Centre for Economic Policy Research 3 Discussion paper / Institute for Economic Research, Queen's University 3 Discussion papers in economics 3 European journal of operational research : EJOR 3 Finance and economics discussion series 3 Gabler Edition Wissenschaft 3 IMF working papers 3 IRZ : Zeitschrift für internationale Rechnungslegung 3 International journal of production economics 3 Jahrbücher für Nationalökonomie und Statistik 3 Journal of business finance & accounting : JBFA 3 Journal of political economy 3 Journal of urban economics 3
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Source
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ECONIS (ZBW) 923 USB Cologne (EcoSocSci) 9
Showing 761 - 770 of 932
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La mesure de l'investissement en technologies de l'information et de la communication : quelques considérations méthodologiques
Cette, Gilbert; Mairesse, Jacques; Kocoglu, Yusuf - In: Economie et statistique (2000) 9/10, pp. 73-91
Persistent link: https://www.econbiz.de/10001589379
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Progress in measuring the price and quantity of capital
Diewert, Walter E.; Lawrence, Denis A. - 2000
Persistent link: https://www.econbiz.de/10001663807
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Kapitalsubventionen in offenen Volkswirtschaften : eine modelltheoretische Analyse
Hiebl, Maximilian - 2000
Persistent link: https://www.econbiz.de/10013428711
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Maintenance, utilization, and depreciation along the business cycle
Collard, Fabrice - 2000
Persistent link: https://www.econbiz.de/10013423096
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Local Manufacturing Hurt by Depreciations in a Theoretical Model Reflecting the Australian Experience
Selten, Reinhard - 2000
The model is motivated by data showing that the Australian production of local manufactures is hurt by depreciations and invigorated by appreciations. The paper briefly presents such evidence and then proceeds to a theoretical analysis. The model aims at capturing short-to-medium run exchange...
Persistent link: https://www.econbiz.de/10014182703
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Optimal tax depreciation under a progressive tax system
Wielhouwer, Jacco L.; De Waegenaere, Anja; Kort, Peter M. - 2000
Persistent link: https://www.econbiz.de/10001473548
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Zum geplanten Verbot der Teilwertabschreibung
Uelner, Adalbert; Albert, Markus - 1999
Persistent link: https://www.econbiz.de/10004228467
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Zum geplanten Gebot der steuerrechtlichen Wertaufholung früherer Teilwertabschreibungen
Niemann, Ursula - 1999
Persistent link: https://www.econbiz.de/10004228470
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Ermittlung des gebundenen Kapitals für eine kalkulatorische Zinsrechnung
Hofmann, Christian - In: Integration der Unternehmensrechnung : Harmonisierung - …, (pp. 107-117). 1999
Persistent link: https://www.econbiz.de/10001452583
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Bank loan loss provisions : a reexamination of capital management, earnings management and signaling effects
Ahmed, Anwer S.; Takeda, Carolyn; Thomas, Shawn - In: Journal of accounting & economics 28 (1999) 1, pp. 1-25
Persistent link: https://www.econbiz.de/10001453077
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