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The effect of straight-line and accelerated depreciation rules on risky investment decisions : an experimental study

Ackermann, Hagen; Fochmann, Martin - 2014

straight-line depreciation can increase the willingness to invest as hypothesized by theory. Additionally, we are able to …The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this …

Persistent link: https://www.econbiz.de/10010344890

A note on the linear and annuity class of depreciation methods

Jennergren, Lars Peter - In: International journal of production economics 204 (2018), pp. 123-134

Persistent link: https://www.econbiz.de/10011916927

A mixed methods approach to studying asset replacement decisions

Nattawoot Koowattanatianchai; Charles, Michael B. - In: International journal of business innovation and research 9 (2015) 5, pp. 544-567

Persistent link: https://www.econbiz.de/10011591539

The effect of straight-line and accelerated depreciation rules on risky investment decisions : an experimental study

Ackermann, Hagen; Fochmann, Martin; Wolf, Nadja - In: International Journal of Financial Studies : open … 4 (2016) 4, pp. 1-26

straight-line depreciation can increase the willingness to invest as hypothesized by theory. However, this expected behavior is …The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this …

Persistent link: https://www.econbiz.de/10011610141

Tax incentives and maturity mismatch between investment and financing : evidence from China

Feng, Qianbin; Zhao, Lexin; Xu, Mingxue - In: China & world economy 31 (2023) 4, pp. 1-36

Persistent link: https://www.econbiz.de/10014325104

Tax Avoidance Research : Exploring Networks and Dynamics of Global Academic Collaboration

De Vito, Antonio; Grossetti, Francesco - 2024

reporting transparency, cost of capital, and firm value. Next, the book offers a foundational understanding of graph theory …

Persistent link: https://www.econbiz.de/10014478790

Intertemporal income shifting around a large tax cut : the case of depreciations

Dobbins, Laura; Eichfelder, Sebastian; Hechtner, Frank; … - 2018

the announced 2008 corporate tax rate cut of 10 percentage points by accumulating depreciation expenses in the pre …-reform year. Our results suggest that depreciation expenses in 2007 are on average about 2.5% higher than in the other observation …

Persistent link: https://www.econbiz.de/10011901203

Intertemporal income shifting around a large tax cut : the case of depreciations

Dobbins, Laura; Eichfelder, Sebastian; Hechtner, Frank; … - In: Schmalenbach business review : sbr 70 (2018) 4, pp. 313-340

Persistent link: https://www.econbiz.de/10011945446

Tax Compliance and Investment Incentives : Firm Responses to Accelerated Depreciation in China

Fan, Ziying - 2020

We evaluate the effects of a Chinese accelerated depreciation policy that occurred in 2014 on firm investment. We …

Persistent link: https://www.econbiz.de/10012849508

Inefficiency of corporate investment and distortion of savings behavior in Japan

Ando, Albert; Christelis, Dimitrios; Miyagawa, Tsutomu - In: Structural impediments to growth in Japan : [a National …, (pp. 155-190). 2003

Persistent link: https://www.econbiz.de/10001825647