-sectional determinants: reporting biases arising from expensing of R&D compared to capitalization of R&D, uncertainty associated with R …

pressure. We use two prominent U.S. political debates about fair value accounting and the expensing of employee stock options …

several years. Higher expensing limits would allow them to deduct investments costs faster, while full expensing would allow … investment expensing rules affect the profitability of investment and the neutrality of the corporate taxation and discuss how … higher expensing limits or a move to full expensing would likely affect investment and public finances in Finland. The …

several years. Higher expensing limits would allow them to deduct investments costs faster, while full expensing would allow … investment expensing rules affect the profitability of investment and the neutrality of the corporate taxation and discuss how … higher expensing limits or a move to full expensing would likely affect investment and public finances in Finland. The …