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Year of publication
Subject
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Abschreibung 692 Depreciation 692 Theorie 301 Theory 301 United States 205 USA 204 Accounting valuation 130 Bilanzielle Bewertung 130 Deutschland 96 Germany 96 Investition 73 Investment 73 Corporate taxation 58 Unternehmensbesteuerung 58 Steuervergünstigung 55 Tax incentive 54 Abwertung 45 Currency devaluation 44 Estimation 41 Schätzung 41 Capital stock 40 Kapitalstock 40 Investitionsentscheidung 36 Steuerwirkung 36 Tax effects 36 Geschäftswert 34 Goodwill 34 Human capital 34 Humankapital 34 Investment decision 33 Cost of capital 32 Kapitalkosten 32 IFRS 31 Accounting policy 28 Bilanzpolitik 28 Betriebliches Anlagevermögen 25 Fixed assets 25 Betriebliche Investitionstheorie 24 Corporate investment theory 24 Productivity 23
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Online availability
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Free 184 Undetermined 86
Type of publication
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Article 370 Book / Working Paper 322
Type of publication (narrower categories)
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Article in journal 314 Aufsatz in Zeitschrift 314 Graue Literatur 138 Non-commercial literature 138 Arbeitspapier 136 Working Paper 136 Aufsatz im Buch 54 Book section 54 Hochschulschrift 22 Thesis 16 Conference paper 3 Guidebook 3 Konferenzbeitrag 3 Ratgeber 3 Amtsdruckschrift 2 Bibliografie enthalten 2 Bibliography included 2 Case study 2 Fallstudie 2 Government document 2 Reprint 2 Wörterbuch 2 Accompanied by computer file 1 Aufgabensammlung 1 Beispielsammlung 1 Collection of articles of several authors 1 Country report 1 Elektronischer Datenträger als Beilage 1 Formularsammlung 1 Konferenzschrift 1 Lehrbuch 1 Länderbericht 1 Mehrbändiges Werk 1 Multi-volume publication 1 Sammelwerk 1
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Language
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English 542 German 138 Czech 2 French 2 Russian 2 Spanish 2 Ukrainian 2 Italian 1 Polish 1
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Author
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Diewert, Walter E. 10 Wielhouwer, Jacco L. 9 De Waegenaere, Anja 8 Nam, Chang-woon 8 Ruiz Tamarit, José Ramón 8 Biørn, Erik 6 Hoffmann, Wolf-Dieter 6 Küpper, Hans-Ulrich 6 Laureys, Lien 6 Vergalli, Sergio 6 Eichfelder, Sebastian 5 Jaffe, Adam B. 5 Radulescu, Doina 5 Siggelkow, Lena 5 Zülch, Henning 5 Ackermann, Hagen 4 Cairns, Robert D. 4 Doms, Mark E. 4 Dueker, Michael 4 Dunn, Wendy E. 4 Fischer, Andreas M. 4 Fochmann, Martin 4 Furlanetto, Francesco 4 Gylfi Zoega 4 Jackson, Scott B. 4 Kort, Peter M. 4 Lund, Diderik 4 Panteghini, Paolo 4 Seneca, Martin 4 Thorvaldur Gylfason 4 Valentincic, Aljosa 4 Arkin, Vadimin I. 3 Aznar-Márquez, J. 3 Bernstein, Jeffrey Ian 3 Bruno, Valentina 3 Clapp, John M. 3 Dittmar, Robert F. 3 Engel, Eduardo 3 Escribá Pérez, Francisco Javier 3 Ferraz, Claudio 3
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Institution
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National Bureau of Economic Research 10 Harvard Institute for International Development 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 Ifst 1 Institut des Deutschen Textileinzelhandels <Köln> 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 Tariff Commission 1 Tax Institute of America 1 USA / General Accounting Office 1 USA / Tariff Commission 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 United States / Tariff Commission 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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Working paper / National Bureau of Economic Research, Inc. 13 NBER working paper series 10 Research in labor economics 9 Der Betrieb 8 Betriebs-Berater : BB 7 Betriebswirtschaftliche Forschung und Praxis : BFuP 6 CESifo working papers 5 Discussion paper / Center for Economic Research, Tilburg University 5 Discussion paper / University of British Columbia, Department of Economics 5 Working papers / Bank of England 5 Accounting history review 4 Economic modelling 4 IFSt-Schrift 4 Journal of accounting & economics 4 Journal of economic dynamics & control 4 National tax journal 4 Working paper 4 Applied economics letters 3 BEA working papers 3 CESifo Working Paper Series 3 Discussion paper / Centre for Economic Policy Research 3 Discussion paper / Institute for Economic Research, Queen's University 3 Discussion papers in economics 3 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 3 European journal of operational research : EJOR 3 Gabler Edition Wissenschaft 3 IMF working papers 3 IRZ : Zeitschrift für internationale Rechnungslegung 3 International finance discussion papers 3 Journal of business finance & accounting : JBFA 3 Journal of property investment & finance 3 Journal of urban economics 3 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 3 Memorandum / Department of Economics, University of Oslo 3 RWZ aktuell : Recht & Rechnungswesen 3 Schmalenbach business review : sbr 3 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 3 Steuerwissenschaften und betriebliches Rechnungswesen : Strukturen, Prinzipien, Neuerungen ; Festschrift für Herbert Kofler zum 60. Geburtstag 3 Studies in industrial economics 3 The Canadian journal of economics 3
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Source
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ECONIS (ZBW) 692
Showing 1 - 50 of 692
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Corporate taxes, investment and the self-financing rate : the effect of location decisions and exports
Brasch, Thomas von; Frankovic, Ivan; Tölö, Eero - 2021
In this paper, we study how lower corporate tax rates impact investment by including two novel channels into a DSGE model used for fiscal policy analysis in Norway. We capture both how foreign firms relocate and invest in the country when corporate taxes are reduced and how the inflow of FDI...
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Alternative capital asset depreciation rates for U.S. capital and multifactor productivity measures
Giandrea, Michael D.; Kornfeld, Robert J.; Meyer, Peter B. - 2021
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Bayesian estimation of capital stock and depreciation in the production function framework
Boratyński, Jakub; Osiewalski, Jacek - In: Central European journal of economic modelling and … 13 (2021) 4, pp. 455-486
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Depreciation capital as a source of financing of mining companies activities
Sierpińska-Sawicz, Agata; Sierpińska, Maria - In: Contemporary economics 15 (2021) 4, pp. 429-441
The issue discussed in the paper is highly relevant and topical in economic practice because of changes in the recognition of certain assets and their depreciation. The author’s research established that depreciation write-off in financial terms constitute capital comprising two components:...
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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 present three findings. First, on average, the policy increased firms' investment in eligible capital, especially the purchase of equipment and machines. Second, the policy effects...
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The Economic Depreciation of Real Estate : Cross-Sectional Variations and Their Return Implications
Yoshida, Jiro - 2020
This study analyzes how real estate depreciates in economic value as it ages. The economic depreciation of real estate affects investment decisions by decreasing appreciation returns and increasing income returns. The data show significant cross-sectional variation in depreciation rates for...
Persistent link: https://ebtypo.dmz1.zbw/10012853024
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Real Exchange Rate Overshooting in Large Depreciations : Determinants and Consequences
Culiuc, Alexander - 2020
The consequences of large depreciations on economic activity depend on the relative strength of the contractionary balance sheet and expansionary expenditure switching effects. However, the two operate over different time horizons: the balance sheet effect hits almost immediately, while...
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Depreciation allowances in South Africa
Calitz, Estian; Muwanga-Zake, Eva; Sithole, Alexius; … - 2020
Nowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long-term measures to stimulate investment. This paper tabulates the types of accelerated depreciation allowances in South Africa and calculates the magnitude of these benefits in...
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Returns to Education in the Russian Federation : Does Depreciation Explain Some Recent Trends?
Melianova, Ekaterina - 2020
This paper explores the topic of depreciation of human capital as a possible explanation for observed trends in the returns to education in the Russian Federation. Estimates of depreciation are presented for various sample groups. Depreciation first decreased and then increased in the period...
Persistent link: https://ebtypo.dmz1.zbw/10012647487
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Human capital depreciation
Dinerstein, Michael; Megalokonomou, Rigissa; Yannelis, … - 2020
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Selling or Leasing? Pricing Information Goods with Depreciation of Consumer Valuation
Dou, Yifan - 2020
Should a monopolistic vendor adopt the selling model or the leasing model for information goods or services? We study this question in the context of consumer valuation depreciation. Using a two-period game-theoretic model, we consider two types of consumer-side valuation depreciation for...
Persistent link: https://ebtypo.dmz1.zbw/10012856841
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Depreciating Licenses
Weyl, E. Glen - 2020
Many governments assign use licenses for natural resources, such as radio spectrum, fishing rights, and mineral extraction rights, through auctions or other market-like mechanisms. License design affects resource users' investment incentives, as well as the efficiency of asset allocation. No...
Persistent link: https://ebtypo.dmz1.zbw/10012822523
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Assessment of human capital from the perspective of investment costs
Teterinets, T. A. - In: Studies on Russian economic development 33 (2022) 2, pp. 157-162
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The devil is in the details : capital stock estimation and aggregate productivity growth : an application to the Spanish economy
Escribá Pérez, Francisco Javier; Murgui, Maria José; … - In: Portuguese economic journal 21 (2022) 1, pp. 31-50
Persistent link: https://ebtypo.dmz1.zbw/10012819572
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Depreciation rate by industrial sector and profit after tax in China
Wan, Junmin; Qiu, Qiqi - In: The Chinese economy : translations and studies 55 (2022) 2, pp. 111-128
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From depreciation to exhaustible resources : on Harold Hotelling's first steps in economics
Missemer, Antoine; Gaspard, Marion; Cunha, Roberto P. … - In: History of political economy 54 (2022) 1, pp. 110-135
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Currency Depreciation and Emerging Market Corporate Distress
Bruno, Valentina - 2019
How do emerging market corporates fare during periods of currency depreciation? We find that non-financial firms that exploit favorable global financing conditions to issue US dollar bonds and build cash balances are also those whose share price is most vulnerable to local currency depreciation....
Persistent link: https://ebtypo.dmz1.zbw/10012896706
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Technology boom, labor reallocation, and human capital depreciation
Hombert, Johan; Matray, Adrien - 2019
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Can structural change account for the low level of non-mining investment?
Hambur, Jonathan; Jenner, Keaton - In: Bulletin / Reserve Bank of Australia (2019), pp. 1-18
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Capital income taxation and aggregate instability
Huang, Kevin X. D.; Meng, Qinglai; Xue, Jianpo - 2019
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Capital stock and depreciation : theory and an empirical application
Escribá Pérez, Francisco Javier; Murgui-García, M. J.; … - 2019
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Should We Fear Foreign Exchange Depreciation?
Loayza, Norman - 2019
Moderate and gradual changes of the real exchange rate are beneficial for the economy to help it attain domestic and external equilibrium. They should not be feared. However, large and sharp devaluations can lead to insolvency and even systemic crisis. They should be prevented by macroprudential...
Persistent link: https://ebtypo.dmz1.zbw/10012898133
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Accelerating Depreciation in Recession
Morrow, Rebecca - 2019
What would you do if on January 13, 2016, you had won the $1.5 billion Powerball jackpot? The prize gives you the choice of a smaller lump sum now or the full jackpot parceled out for years to come. For the New York Times and numerous financial experts, the right choice is clear: take the money...
Persistent link: https://ebtypo.dmz1.zbw/10012902320
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Auditors’ Perceptions of Goodwill Write-Offs Under IFRS
Pajunen, Kati - 2019
In this paper, we explore auditors' perceptions of goodwill accounting under IFRS with a survey of Finnish KHT-certified auditors in 2011. Exploratory factor analysis indicates that auditors are divided in two distinct groups: one group has a favorable attitude towards the IFRS procedures of...
Persistent link: https://ebtypo.dmz1.zbw/10012905744
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Investment, capital stock, and replacement cost of assets when economic depreciation is non-geometric
Livdan, Dmitry; Nezlobin, Alexander - In: Journal of financial economics 142 (2021) 3, pp. 1444-1469
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Accounting discretion in family firms : the case of goodwill write-off : evidence from U.S. firms
Greco, Guilio; Neri, Lorenzo - In: Financial reporting : journal of financial communication (2021) 1, pp. 5-28
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The cost of human capital depreciation during unemployment
Laureys, Lien - In: The economic journal : the journal of the Royal … 131 (2021) 634, pp. 827-850
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Depreciation during the second industrial revolution : the British cycle and motor vehicle industries : c.1896-c.1922
Boyns, Trevor - In: Accounting history review 31 (2021) 1, pp. 73-112
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Depreciation allowances in South Africa
Calitz, Estian; Muwanga-Zake, Eva; Sithole, Alexius; … - In: Journal for studies in economics and econometrics : SEE 45 (2021) 1, pp. 1-22
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Logarithmic depreciation
Anderson, Ewan W.; Brock, William A. - In: Economic modelling 101 (2021), pp. 1-16
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Does real exchange rate depreciation increase productivity? : analysis using Korean firm-level data
Choi, Bo Young; Pyun, Ju Hyun - In: The effects of globalisation on firm and labour performance, (pp. 134-168). 2021
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Warenbewertung und Teilwert-Abschreibungen im Outfit-Handel : gesetzliche Grundlagen, Inventur- und Bewertungs-Verfahren, Auswirkungen, Praxisbeispiele
Anklam, Peter; Heitmann, Ulf - 2021
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The Sectoral Effects of Real Depreciations in Latin America
Lanau, Sergi - 2018
This papers explores the effects of real exchange rate depreciations on growth across sectors, identifying export, cost, and import-penetration channels. It tests the existence and magnitude of these channels in a panel difference-in-difference methodology. Sectors that export more to begin...
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The role of energy in a real-business-cycle model with an endogenous capital utilization rate and a government sector : the case of Bulgaria (1999-2016)
Vasilev, Aleksandar - 2018
We introduce a pro-cyclical endogenous utilization rate of physical capita1 stock into a real-business-cycle model augmented with a detailed government sector. We calibrate the model to Bulgarian data for the period following the introduction of the currency board arrangement (1999-2016). We...
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Intertemporal income shifting around a large tax cut : the case of depreciations
Dobbins, Laura; Eichfelder, Sebastian; Hechtner, Frank; … - 2018
A corporate tax rate cut provides an incentive for corporations to shift taxable income from years before the tax rate cut to post-reform years. Our study analyzes whether depreciations and write-offs are used to achieve intertemporal income shifting. Using a panel of German manufacturing firms,...
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Deferred taxation under default Risk
Carini, Cristian; Moretto, Michele; Panteghini, Paolo; … - 2018
In this article, we have used a continuous EBIT-based model to study deferred taxation under default risk. Quite surprisingly, default risk has been disregarded in research on deferred taxation. In order to underline its importance, we first calculated the probability of default, over a given...
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Currency depreciation and emerging market corporate distress
Bruno, Valentina; Shin, Hyun Song - 2018
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How does depreciations management affect subsequent fiscal performance? : the case of the Swiss cantons
Clémenceau, Maxime; Soguel, Nils - In: Swiss journal of economics and statistics 154 (2018) 1, pp. 1-15
Creative accounting allows governments and, more particularly, finance ministers to somehow manage financial reports to achieve specific and possibly self-interested goals. It is usually used to hide deficits. It sometimes also helps to present financial performance as being more worrisome than...
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The role of energy in a real-business-cycle model with an endogenous capital utilization rate and a government sector : lessons from Bulgaria (1999-2016)
Vasilev, Aleksandar - 2018
We introduce a pro-cyclical endogenous utilization rate of physical capita1 stock into a real-business-cycle model augmented with a detailed government sector. We calibrate the model to Bulgarian data for the period following the introduction of the currency board arrangement (1999-2016). We...
Persistent link: https://ebtypo.dmz1.zbw/10011888953
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Optimal renminbi exchange rate policy under depreciation anticipation
Li, Mei - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011915109
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The relevance of depreciation allowances as a fiscal policy instrument : a hybrid approach to CCCTB?
Petkova, Kunka; Weichenrieder, Alfons J. - 2018 - This version, 7 September 2018
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Comparison of depreciation methods in "international accounting standard 16 property, plant and equipment" and an application
Kirli, Mustafa - In: Analele Universităţii Dunărea de Jos Galaţi / 1 23 (2018) 3, pp. 91-98
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Technology boom, labor reallocation, and human capital depreciation
Hombert, Johan; Matray, Adrien - 2018
Persistent link: https://ebtypo.dmz1.zbw/10012120575
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How do tax incentives affect business investment? : evidence from German bonus depreciation
Eichfelder, Sebastian; Schneider, Kerstin - 2018
We analyse how tax incentives in the form of accelerated depreciations ("bonus depreciation") affect business investment. By exploiting exogenous variation in tax regulation of a regional bonus depreciation program in the former East Germany, we identify and quantify the impact from bonus...
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An Online Appendix to 'Depreciating Licenses'
Weyl, E. Glen - 2018
Persistent link: https://ebtypo.dmz1.zbw/10012932895
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Depreciating Licenses
Weyl, E. Glen - 2018
Appendix is available at: 'https://ssrn.com/abstract=3034480' https://ssrn.com/abstract=3034480Perpetual licenses incent owners incentives to invest in the common value of public resources, but impede efficient reallocation of resources to higher-valued entrants. Short-term licenses improve...
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The Impact of Bonus Depreciation on Project Decision Making
Kuhlemeyer, Gregory A. - 2018
This paper develops an Excel model – useful to students, academics, and business professionals - that values the impact of government driven increases in temporary first-year depreciation allowances, known as bonus depreciation. Bonus depreciation is a temporary measure that has been used as a...
Persistent link: https://ebtypo.dmz1.zbw/10012940534
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Do Goodwill and Its Impairment Write-Offs Predict Future Cash Flows Under the IFRS Regime?
Choi, Jong-Seo - 2018
This paper aims to examine the abilities of goodwill and its impairment write-offs in predicting future expected cash flows. Using a sample of Korean listed firms which reported a positive goodwill balance during the period of 2011 to 2014, we observe positive associations between goodwill...
Persistent link: https://ebtypo.dmz1.zbw/10012915684
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Options for Corporate Capital Cost Recovery : Tax Rates and Depreciation
Fichtner, Jason - 2018
The way the US corporate tax code requires capital expenditures to be depreciated is highly distortionary and raises the cost of capital investments. Depreciation?the process of writing off capital purchases over time?has received attention because it is the largest corporate tax expenditure in...
Persistent link: https://ebtypo.dmz1.zbw/10012918344
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The economic depreciation of real estate : cross-sectional variations and their return implications
Yoshida, Jiro - In: Pacific-Basin finance journal 61 (2020), pp. 1-29
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