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  • Search: subject_exact:"Abschreibungsmethode"
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Year of publication
Subject
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Abschreibung 891 Depreciation 891 Theorie 334 Theory 334 Accounting valuation 136 Bilanzielle Bewertung 136 Investition 121 Investment 121 Deutschland 109 Germany 109 USA 94 United States 94 Corporate taxation 73 Unternehmensbesteuerung 73 Steuervergünstigung 70 Tax incentive 69 Human capital 61 Humankapital 61 Estimation 59 Schätzung 59 Cost of capital 54 Kapitalkosten 54 Capital stock 51 Kapitalstock 51 Investitionsentscheidung 50 Investment decision 47 Steuerwirkung 38 Tax effects 38 Steuerpolitik 37 Technischer Fortschritt 36 Technological change 36 Tax policy 35 IFRS 34 Productivity 33 Produktivität 32 Corporate income tax 31 Geschäftswert 31 Goodwill 31 Inflation 31 Körperschaftsteuer 31
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Online availability
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Free 272 Undetermined 154 CC license 5
Type of publication
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Article 452 Book / Working Paper 439
Type of publication (narrower categories)
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Article in journal 375 Aufsatz in Zeitschrift 375 Graue Literatur 156 Non-commercial literature 156 Arbeitspapier 150 Working Paper 150 Aufsatz im Buch 53 Book section 53 Hochschulschrift 24 Thesis 16 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 737 German 142 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 Abel, Andrew B. 5 Hartwick, John M. 5 Jaffe, Adam B. 5 Radulescu, Doina 5 Zhao, Lexin 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 Ferraz, Claudio 4 Fischer, Andreas M. 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 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 CESifo working papers 9 Der Betrieb 9 Research in labor economics 9 Betriebs-Berater : BB 7 Economic modelling 7 Betriebswirtschaftliche Forschung und Praxis : BFuP 6 Discussion paper / Center for Economic Research, Tilburg University 5 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 5 Discussion paper / University of British Columbia, Department of Economics 4 IFSt-Schrift 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 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 3 Memorandum / Department of Economics, University of Oslo 3
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Source
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ECONIS (ZBW) 891
Showing 1 - 10 of 891
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Bonus depreciation as instrument for structural economic policy : effects on investment and asset structure
Eichfelder, Sebastian; Knaisch, Jonas David; Schneider, … - 2025
We analyze how the expiration of a regional bonus depreciation regime in eastern Germany (Development Area Law, DAL) affected real investments and asset structures of establishments in the manufacturing sector. Our rich administrative data allow us not only to identify the aggregate effect, but...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015210235
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Axioms of depreciation methods
Arata, Eiko; Hokari, Toru - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015202451
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Post-prime football player valuations : depreciation difference between the English Premier League and the top European leagues
Liu, James - 2025
This study explores market value depreciation among soccer players across the top five European leagues, addressing a critical gap in the sports finance literature by focusing on post-prime valuation dynamics. Leveraging a dataset from the 2023/2024 season, player market values and attributes...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338352
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Identifying the depreciation rate of durables from marginal spending responses
Cao, Jin; Cui, Chao; Dinger, Valeriya; Holm, Martin Blomhoff - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015396802
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How property rents and expenses depreciate : a case of Tokyo office properties
Yoshida, Jiro; Kawai, Kohei; Geltner, David; Shimizu, … - In: Journal of real estate research : JRER ; a publication … 46 (2024) 3, pp. 272-307
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015196637
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How a passive depreciation of U.S. specific tariffs may affect imports
Phillips, Paul - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015162811
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Fighting depreciation and inflationary pressures
Astrov, Vasily - 2024
The Russian authorities have been battling strong depreciation pressures, with the rouble having lost around 30% of its value since early 2023 (and inflationary pressures having risen strongly). The main reason for this is the declining supply of foreign exchange from foreign trade transactions,...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015065597
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Constructing BEA highways and streets net wealth stocks with detailed types of investment and engineering-based estimates of depreciation
Fraumeni, Barbara M.; Kornfeld, Robert - 2024
This paper builds on a previous paper by the authors (Kornfeld and Fraumeni, 2022) that primarily used U.S. Federal Highway Administration Highway Statistics data to disaggregate investment in highways and streets into more detailed types to produce updated estimates of net wealth stocks and...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014584337
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How property rents and expenses depreciate : a case of Tokyo office properties
Yoshida, Jiro; Kawai, Kohei; Geltner, David; Shimizu, … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015125375
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Does exchange rate volatility affect the impact of appreciation and depreciation on the trade balance? : a nonlinear bivariate approach
Bosupeng, Mpho; Naranpanawa, Athula; Su, Jen-je - In: Economic modelling 130 (2024), pp. 1-21
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014451157
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