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Year of publication
Subject
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Abschreibung 578 Depreciation 578 Theorie 238 Theory 238 United States 207 USA 206 Accounting valuation 100 Bilanzielle Bewertung 100 Deutschland 95 Germany 95 Investition 54 Investment 54 Corporate taxation 50 Unternehmensbesteuerung 50 Steuervergünstigung 39 Tax incentive 38 Capital stock 34 Kapitalstock 34 Estimation 32 Schätzung 32 Steuerwirkung 32 Tax effects 32 Cost of capital 29 Human capital 29 Humankapital 29 Kapitalkosten 29 Abwertung 28 Geschäftswert 28 Goodwill 28 IFRS 28 Currency devaluation 27 Investitionsentscheidung 27 Betriebliches Anlagevermögen 25 Fixed assets 25 Investment decision 25 Accounting policy 23 Bilanzpolitik 23 Accounting law 20 Bilanzrecht 20 Technischer Fortschritt 19
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Online availability
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Free 93 Undetermined 68
Type of publication
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Article 346 Book / Working Paper 232
Type of publication (narrower categories)
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Article in journal 288 Aufsatz in Zeitschrift 288 Graue Literatur 132 Non-commercial literature 132 Arbeitspapier 129 Working Paper 129 Aufsatz im Buch 53 Book section 53 Hochschulschrift 21 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 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 Mehrbändiges Werk 1 Multi-volume publication 1 Sammelwerk 1
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Language
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English 429 German 137 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 7 Biørn, Erik 6 Hoffmann, Wolf-Dieter 6 Küpper, Hans-Ulrich 6 Radulescu, Doina 5 Cairns, Robert D. 4 Doms, Mark E. 4 Dueker, Michael 4 Dunn, Wendy E. 4 Eichfelder, Sebastian 4 Fischer, Andreas M. 4 Gylfi Zoega 4 Kort, Peter M. 4 Lund, Diderik 4 Panteghini, Paolo 4 Siggelkow, Lena 4 Thorvaldur Gylfason 4 Vergalli, Sergio 4 Zülch, Henning 4 Amaral, Claudio A. Ferraz do 3 Arkin, Vadimin I. 3 Aznar-Márquez, J. 3 Bernstein, Jeffrey Ian 3 Dittmar, Robert F. 3 Engel, Eduardo 3 Furlanetto, Francesco 3 Galetovic P., Alexander 3 Hall, Bronwyn H. 3 Hartwick, John M. 3 Hernández, José A. 3 Hombert, Johan 3 Hundsdoerfer, Jochen 3 Jackson, Scott B. 3 Jennergren, Lars Peter 3 Knieps, Günter 3 Küting, Karlheinz 3
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Institution
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Harvard Institute for International Development 2 Institut for Nationaløkonomi <Kopenhagen> 2 Center for Economic Research <Tilburg> 1 Centre for Economic Policy Research 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 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 <bis 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 Research in labor economics 9 Der Betrieb 8 Betriebs-Berater : BB ; Recht, Wirtschaft, Steuern 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 IFSt-Schrift 5 Working papers / Bank of England 5 Journal of accounting & economics 4 Journal of economic dynamics & control 4 National tax journal 4 Accounting history review 3 Applied economics letters 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 Economic modelling 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 The journal of real estate research 3 The review of economics and statistics 3 WPg : Kompetenz schafft Vertrauen 3 Working paper 3
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Source
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ECONIS (ZBW) 578
Showing 1 - 50 of 578
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Human capital depreciation
Dinerstein, Michael; Megalokonomou, Rigissa; Yannelis, … - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012395323
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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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Persistent link: https://ebtypo.dmz1.zbw/10012203717
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Capital stock and depreciation : theory and an empirical application
Escribá Pérez, Francisco Javier; Murgui-García, M. J.; … - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012040367
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Technology boom, labor reallocation, and human capital depreciation
Hombert, Johan; Matray, Adrien - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012295194
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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
Persistent link: https://ebtypo.dmz1.zbw/10011922767
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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...
Persistent link: https://ebtypo.dmz1.zbw/10011946434
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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
Persistent link: https://ebtypo.dmz1.zbw/10012028461
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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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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...
Persistent link: https://ebtypo.dmz1.zbw/10011853224
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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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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,...
Persistent link: https://ebtypo.dmz1.zbw/10011901203
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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...
Persistent link: https://ebtypo.dmz1.zbw/10011789086
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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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Currency depreciation and emerging market corporate distress
Bruno, Valentina; Shin, Hyun-song - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011979813
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Balancing the books : convergence and diversity of accounting in Massachusetts : 1875-1895
Rosenthal, Caitlin - In: The journal of economic history 80 (2020) 3, pp. 782-812
Persistent link: https://ebtypo.dmz1.zbw/10012307720
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The debate over the depreciation of intangible capital
Smithers, Andrew - In: World economics : a journal of current economic … 21 (2020) 1, pp. 11-38
Persistent link: https://ebtypo.dmz1.zbw/10012263405
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Reales Bruttoinlandsprodukt und deflationiertes Nettonationaleinkommen
Kosekova, Stanimira Vasileva - In: Preisbereinigung und Realwirtschaft in …, (pp. 107-113). 2020
Persistent link: https://ebtypo.dmz1.zbw/10012289365
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Rules versus discretion in bank resolution
Walther, Ansgar; White, Lucy - In: The review of financial studies 33 (2020) 12, pp. 5594-5629
Persistent link: https://ebtypo.dmz1.zbw/10012387478
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Entwicklung des Goodwills im DAX : Diskussion der Wiedereinführung der planmäßigen Abschreibung nach IFRS
Rinker, Carola - In: Festschrift zum 65. Geburtstag von Dr. Norbert …, (pp. 201-220). 2020
Persistent link: https://ebtypo.dmz1.zbw/10012387665
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Without capital accumulation, is productive scale expansion possible?
Fujita, Masaya - In: International journal of critical accounting : IJCA 11 (2020) 2, pp. 114-124
Persistent link: https://ebtypo.dmz1.zbw/10012204959
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Econometric evidence on the R&D depreciation rate
De Rassenfosse, Gaétan; Jaffe, Adam B. - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011613258
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Incentivising investment through accelerated depreciation : Wartime use, economic stimulus and encouraging green technologies
Nattawoot Koowattanatianchai; Charles, Michael B.; … - In: Accounting history : journal of the Accounting History … 24 (2019) 1, pp. 115-137
Persistent link: https://ebtypo.dmz1.zbw/10011997729
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Accounting for the erosion of fixed assets 1863-1900 : a case study
Edwards, John R. - In: Accounting history review 29 (2019) 2, pp. 287-304
Persistent link: https://ebtypo.dmz1.zbw/10012175047
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The investment model of fixed assets renovation in the agricultural industry : case of Ukraine
Kolesnik, Yana; Dobrovolska, Olena; Malyuta, Iryna; … - In: Investment management and financial innovations 16 (2019) 4, pp. 229-239
Persistent link: https://ebtypo.dmz1.zbw/10012177677
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The impact of investment incentives : evidence from UK corporation tax returns
Maffini, Giorgia; Xing, Jing; Devereux, Michael P. - In: American economic journal / Economic policy : a journal … 11 (2019) 3, pp. 361-389
Persistent link: https://ebtypo.dmz1.zbw/10012100831
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Uncertainty, depreciation and industry growth
Samaniego, Roberto M.; Sun, Yu - In: European economic review : EER 120 (2019), pp. 1-23
Persistent link: https://ebtypo.dmz1.zbw/10012264038
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Technology boom, labor reallocation, and human capital depreciation
Hombert, Johan; Matray, Adrien - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012206776
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Accelerated depreciation, default risk and investment decisions
Panteghini, Paolo; Vergalli, Sergio - 2016
In this article we focus on a representative firm that can decide when to invest under default risk. On the one hand, this firm can benefit from generous tax depreciation allowances, on the other hand it faces a default risk. Our aim is to study the effects of tax depreciation allowances in a...
Persistent link: https://ebtypo.dmz1.zbw/10011416013
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Accelerated depreciation, default risk and investment decisions
Panteghini, Paolo; Vergalli, Sergio - 2016
In this article we focus on a representative firm that can decide when to invest under default risk. On the one hand, this firm can benefit from generous tax depreciation allowances, on the other hand it faces a default risk. Our aim is to study the effects of tax depreciation allowances in a...
Persistent link: https://ebtypo.dmz1.zbw/10011451578
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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
The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different choice situations. Using an experimental setting with...
Persistent link: https://ebtypo.dmz1.zbw/10011610141
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Depreciation of business R&D capital
Li, Wendy C. Y.; Hall, Bronwyn H. - 2016
Persistent link: https://ebtypo.dmz1.zbw/10011560607
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Biofuel supply chain considering depreciation cost of installed plants
Rabbani, Masoud; Ramezankhani, Farshad; Giahi, Ramin; … - In: Journal of industrial engineering international 12 (2016), pp. 221-235
Due to the depletion of the fossil fuels and major concerns about the security of energy in the future to produce fuels, the importance of utilizing the renewable energies is distinguished. Nowadays there has been a growing interest for biofuels. Thus, this paper reveals a general optimization...
Persistent link: https://ebtypo.dmz1.zbw/10011562795
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Depreciation of business R&D capital
Li, Wendy C. Y.; Hall, Bronwyn H. - 2016
Persistent link: https://ebtypo.dmz1.zbw/10011525497
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Between the hammer and the anvil : the impact of economic sanctions and oil prices on Russia's ruble
Dreger, Christian; Cholodilin, Konstantin A.; Ulbricht, Dirk - 2016
Exchange rate fluctuations strongly affect the Russian economy, given its heavy dependence on foreign trade and investment. In the aftermath of the conflict between Russia and Ukraine that broke out early 2014, the Russian ruble lost 50% of its value against the US dollar. The impact of the...
Persistent link: https://ebtypo.dmz1.zbw/10011888952
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Methodological aspects of depreciation as an economic category
Sigidov, Yuriy I.; Rybyantseva, Maria S.; Adamenko, … - In: International journal of economics and financial issues … 6 (2016) 1, pp. 88-95
Persistent link: https://ebtypo.dmz1.zbw/10011780858
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Age, time, vintage, and price indexes : measuring the depreciation pattern of houses
Syed, Iqbal; Haan, Jan de - 2016
Persistent link: https://ebtypo.dmz1.zbw/10011782706
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Eine Herleitung des Kapazitätserweiterungsfaktors im Lohmann-Ruchti-Effekt
Langenbahn, Claus-Michael; Neidhardt, Claus - 2016
Persistent link: https://ebtypo.dmz1.zbw/10011524381
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An update on depreciation rates for the Canadian productivity accounts
Baldwin, John; Liu, Huju; Tanguay, Marc - 2015
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Persistent link: https://ebtypo.dmz1.zbw/10010515918
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A primer on the measurement of net stocks, depreciation, capital services, and their integration
Katz, Arnold J. - 2015
Persistent link: https://ebtypo.dmz1.zbw/10011406284
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American default : the untold story of FDR, the Supreme Court, and the battle over gold
Edwards, Sebastian - 2018
"The untold story of how FDR did the unthinkable to save the American economy. The American economy is strong in large part because nobody believes that America would ever default on its debt. Yet in 1933, Franklin D. Roosevelt did just that, when in a bid to pull the country out of depression,...
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Persistent link: https://ebtypo.dmz1.zbw/10011926009
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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://ebtypo.dmz1.zbw/10011945446
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Do goodwill and its impairment write-offs predict future cash flows under the IFRS regime?
Choi, Jong-seo; Nam, Hyun-Jeong - In: Journal of international trade & commerce 14 (2018) 2, pp. 83-100
Persistent link: https://ebtypo.dmz1.zbw/10011948752
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Characteristics of depreciation in commercial and multifamily property : an investment perspective
Bokhari, Sheharyar; Geltner, David - In: Real estate economics 46 (2018) 4, pp. 745-782
Persistent link: https://ebtypo.dmz1.zbw/10011971834
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Taxation and investment decisions in petroleum
Davis, Graham A.; Lund, Diderik - In: The energy journal 39 (2018) 6, pp. 189-208
Persistent link: https://ebtypo.dmz1.zbw/10011973035
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The impact of brand on depreciation in the automobile industry
Terry, Neil; Shao, Bin; Marr, Jackie - In: International advances in economic research : IAER ; an … 24 (2018) 3, pp. 291-293
Persistent link: https://ebtypo.dmz1.zbw/10012036592
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Brexit and sterling depreciation : impact on selected economies
Sznajderska, Anna - In: Brexit and the consequences for international …, (pp. 291-305). 2018
Persistent link: https://ebtypo.dmz1.zbw/10011961062
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Corporate effective tax rates : model description and results from 36 OECD and non-OECD countries
Hanappi, Tibor - 2018
Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to build on a consistent methodological framework...
Persistent link: https://ebtypo.dmz1.zbw/10011911441
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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://ebtypo.dmz1.zbw/10011916927
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Replacement costs and accounting reform in post-World War I Germany
Dean, Graeme W.; Clarke, Frank L.; Graves, Oliver F. - 2018
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Persistent link: https://ebtypo.dmz1.zbw/10011919246
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Die asymmetrische Besteuerung privater Immobilieninvestitionen : eine rechtsdogmatische und ökonomische Analyse
Mirbach, Sebastian; Egelhof, Julian M. - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 70 (2018) 2, pp. 136-162
Persistent link: https://ebtypo.dmz1.zbw/10011868991
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