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  • Search: subject_exact:"Absetzung für Abnutzung"
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Year of publication
Subjects
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Abschreibung 544 Depreciation 471 Theorie 122 Theory 122 Deutschland 106 Germany 89 USA 68 United States 67 Investition 40 Investment 38 Investitionsentscheidung 29 Kapitalkosten 29 Cost of capital 28 Corporate taxation 27 Schätzung 27 Unternehmensbesteuerung 27 Estimation 26 Investment decision 25 Betriebliches Anlagevermögen 24 Fixed assets 24 IFRS 24 Capital stock 23 Goodwill 23 Kapitalstock 23 Geschäftswert 22 Accounting valuation 21 Bilanzielle Bewertung 21 Steuervergünstigung 21 Bilanzrecht 20 Tax incentive 20 Accounting law 19 Exchange rate 19 Steuerreform 19 Wechselkurs 19 depreciation 19 Nutzungsdauer 18 Human capital 17 Humankapital 17 Steuerwirkung 17 Tax effects 17
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Online availability
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Free 91 Undetermined 8
Type of publication
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Article 320 Book / Working Paper 231 Journal 5
Type of publication (narrower categories)
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Article in journal 272 Aufsatz in Zeitschriften 272 Graue Literatur 120 Non-commercial literature 120 Arbeitspapier 111 Working Paper 111 Article in book 45 Aufsatz im Buch 45 Hochschulschrift 34 Dissertation 18 Thesis 18 Dissertation u.a. Prüfungsschriften 15 Bibliographie enthalten 2 Bibliography included 2 Case study 2 Fallstudie 2 Reprint 2 Accompanied by computer file 1 Advisory report 1 Amtsdruckschrift 1 CD-ROM 1 Collection of articles of several authors 1 Country Report 1 Elektronischer Datenträger 1 Elektronischer Datenträger als Beilage 1 Government document 1 Gutachten 1 Konferenzschrift 1 Lehrbuch 1 Länderbericht 1 Medienkombination 1 Mehrbändiges Werk 1 Multi-volume publication 1 Sammelwerk 1 Statistik 1 Tabelle 1
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Language
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English 332 German 202 Undetermined 11 Czech 2 French 2 Russian 2 Spanish 2 Ukrainian 2 Italian 1 Polish 1
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Persons
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Diewert, Walter E. 14 Nam, Chang-woon 8 De Waegenaere, Anja 6 Hoffmann, Wolf-Dieter 6 Küpper, Hans-Ulrich 6 Shimizu, Chihiro 6 Wielhouwer, Jacco L. 6 Biørn, Erik 5 Frank, Manfred 5 Radulescu, Doina 5 Ruiz Tamarit, José Ramón 5 Cairns, Robert D. 4 Doms, Mark E. 4 Dueker, Michael 4 Dunn, Wendy E. 4 Fischer, Andreas M. 4 Fox, Kevin J. 4 Gylfi Zoega 4 Hsing, Yu 4 Kort, Peter M. 4 Thorvaldur Gylfason 4 Amaral, Claudio A. Ferraz do 3 Arkin, Vadimin I. 3 Aznar-Márquez, J. 3 Belke, Ansgar 3 Burmann, Christoph 3 Dittmar, Robert F. 3 Engel, Eduardo M. R. A. 3 Furlanetto, Francesco 3 Galetovic P., Alexander 3 Haegert, Lutz 3 Hall, Bronwyn H. 3 Hernández, José A. 3 Knieps, Günter 3 Kronen, Dominik 3 Küting, Karlheinz 3 Langen, René 3 Lund, Diderik 3 Lüdenbach, Norbert 3 Mauleón Torres, Ignacio 3
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Institutions
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Deutschland <DDR> / Ministerium der Finanzen 2 Harvard Institute for International Development 2 Institut for Nationaløkonomi <Kopenhagen> 2 Accounting Standards Board 1 Center for Economic Research <Tilburg> 1 Centre for Economic Policy Research 1 Federal Reserve Bank of San Francisco 1 Federal Reserve Bank of St. Louis 1 Ifo-Institut für Wirtschaftsforschung 1 Ifst 1 Instituto Valenciano de Investigaciones Económicas 1 KGSt <Köln> 1 Kanada / Micro-Economic Analysis Division 1 Machinery and Allied Products Institute 1 Manchester Metropolitan University 1 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 1 Richard Boorberg Verlag 1 USA / General Accounting Office 1 Université catholique de Louvain / Institut de Recherches Economiques et Sociales 1 Wirtschaftsberatung Aktiengesellschaft <Berlin> 1 Økonomisk Institutt 1
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Published in...
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Discussion paper 12 Working paper 11 Research in labor economics 9 Der Betrieb 8 Betriebs-Berater : BB : Recht, Wirtschaft, Steuern 7 IFSt-Schrift 6 Betriebswirtschaftliche Forschung und Praxis : BFuP 5 CESifo working papers 5 Beiträge zur betriebswirtschaftlichen Forschung 4 Journal of accounting & economics 4 Journal of economic dynamics & control 4 National tax journal 4 Working papers 4 Center discussion paper 3 Das Recht der Wirtschaft : RdW 3 Discussion paper / Center for Economic Research, Tilburg University 3 Discussion paper / Centre for Economic Policy Research 3 Discussion papers in economics 3 Gabler Edition Wissenschaft 3 IMF working papers 3 IRZ : Zeitschrift für internationale Rechnungslegung 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 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 The Canadian journal of economics 3 The empirical economics letters : a monthly international journal of economics 3 The journal of real estate research 3 The review of economics and statistics 3 WPg : Kompetenz schafft Vertrauen 3 Abacus : a journal of accounting, finance and business studies 2 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 2 Accounting history review 2 Accounting theory ; Vol. 3 2 Arbeitspapier 2 Asia-Pacific journal of accounting & economics : APJAE 2 Betriebswirtschaftliche Diskussionsbeiträge 2 Bilanz + Buchhaltung : die Zeitschrift für Buchhaltung und Rechnungswesen 2
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Sources
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ECONIS (ZBW) 510 USB Cologne (EcoSocSci) 46
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Econometric evidence on the R&D depreciation rate
De Rassenfosse, Gaétan; Jaffe, Adam B. - 2017
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Exchange rates, international trade, and growth : re-evaluation of undervaluation
Sokolova, Maria V. - 2017 - This version: November 2016
This paper shows that regional trade integration shifts the burden of the exchange rate adjustment towards the less integrated trading partners. Thus, they bear the cost of trade balance expansion, while competitive exchange rate moves vis-a-vis RTA trading partners result in no expansion or...
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Is real depreciation or rising government debt contractionary in India? : a simultaneous-equation model
Hsing, Yu; Hsieh, Wen-jen - In: Global economy journal : GEJ 17 (2017) 2, pp. 1-6
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The sectoral effects of real depreciations in Latin America
Lanau, Sergi - 2017
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Non-linear exchange rate pass-through in emerging markets
Caselli, Francesca G.; Roitman, Agustin - 2016
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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...
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Exchange rates, international trade and growth : re-evaluation of underevaluation
Sokolova, Maria V. - 2016 - This version: June 2016
This paper shows that a regional bias resulting from trade integration alters the transmission of a countryś monetary policy by shifting the burden of the exchange rate adjustment towards the less integrated trading partners. I first develop a simple model which illustrates how a concentration...
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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...
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Exchange rate pass-through in South America : an overview
Borensztein, Eduardo; Queijo von Heideken, Virginia - 2016
The effectiveness of exchange rate adjustments depends critically on the extent to which depreciations "pass through" to inflation, an effect that is known as exchange rate pass-through (ERPT). In particular, if an exchange rate depreciation does not result in a lasting change in relative...
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Eine Herleitung des Kapazitätserweiterungsfaktors im Lohmann-Ruchti-Effekt
Langenbahn, Claus-Michael; Neidhardt, Claus - 2016
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Depreciation of business R&D capital
Li, Wendy C. Y.; Hall, Bronwyn H. - 2016
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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...
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Balance sheet effects in Colombian non-financial firms
Barajas, Adolfo; Restrepo Ochoa, Sergio Iván; Steiner, … - 2016
After building up foreign currency-denominated (FC) liabilities over several years, the balance sheets of Colombian firms might be particularly vulnerable to a shift in external conditions. This paper undertakes four exercises in order to get a better understanding of these vulnerabilities....
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Depreciation of business R&D capital
Li, Wendy C. Y.; Hall, Bronwyn H. - 2016
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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...
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Foreign exchange exposure management practices by Zimbabwe’s tourism and hospitality companies : a case for the depreciation of rand (2014-2016)
Mawanza, Wilford - In: Journal of economics and behavioral studies : JEBS 8 (2016) 4, pp. 123-132
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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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Exchange rate bands of inaction and play-hysteresis in Greek exports to the euro area, the US and Turkey : sectoral evidence
Belke, Ansgar; Kronen, Dominik - 2015
In this paper a non-linear model is applied, where suddenly strong spurts of exports occur when changes of the exchange rate go beyond a zone of inaction, which we call "play" area - analogous to mechanical play. We implement an algorithm describing path-dependent playhysteresis into a...
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Network depreciation and energy market disruption : options to avoiding passing costs down the line
Crawford, Garth - In: Economic analysis and policy : EAP : journal of the … 48 (2015), pp. 163-171
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Cash flow forecast for South African firms
Li, Yun; Moutinho, Luiz; Opong, Kwaku K.; Pang, Yang - In: Review of development finance 5 (2015) 1, pp. 24-33
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A strategy for developing a market for nonperforming loans in Italy
Jassaud, Nadège; Kang, Kenneth H. - 2015
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Exchange rate bands of inaction and play-hysteresis in Greek exports to the euro area, the US and Turkey : sectoral evidence
Belke, Ansgar; Kronen, Dominik - 2015
In this paper a non-linear model is applied, where suddenly strong spurts of exports occur when changes of the exchange rate go beyond a zone of inaction, which we call “play” area – analogous to mechanical play. We implement an algorithm describing path-dependent play-hysteresis into a...
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Harmonization of depreciation policy : exploring the practices of Bangladesh
Rifat, Afrin - In: Managerial strategies and solutions for business …, (pp. 212-230). 2017
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Replacement decisions with multiple stochastic values and depreciation
Adkins, Roger; Paxson, Dean A. - In: European journal of operational research : EJOR 257 (2017) 1, pp. 174-184
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Do real depreciations reduce the income gap between the rich and the poor?
Qu, Guangjun - In: International journal of economics and finance 9 (2017) 3, pp. 266-274
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Simultaneous reassembly and procurement planning in assemble-to-order remanufacturing systems
Oh, Yosep; Behdad, Sara - In: International journal of production economics 184 (2017), pp. 168-178
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Tax policy and heterogeneous investment behavior
Zwick, Eric; Mahon, James - In: The American economic review 107 (2017) 1, pp. 217-248
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Technology mergers and acquisitions in the presence of an installed base : a strategic analysis
Wang, Qiu-Hong; Hui, Kai-Lung - In: Information systems research : ISR : an information … 28 (2017) 1, pp. 46-63
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Implications of firms having both highly negative accruals and cash flows for test of accruals anomaly
Kim, Jung Hoon; Kim, Young Jun - In: Accounting horizons : a quarterly publication of the … 31 (2017) 1, pp. 1-22
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The impact of exchange rate depreciation on small and medium sized enterprises performance and development in Nigeria
Obokoh, Lawrence Ogechukwu; Ojiako, Udechukwu; Monday, … - In: African journal of business and economic research : AJBER 12 (2017) 1, pp. 11-48
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Impact of rouble's depreciation on Russian overnight stays in Finnish regions and cities
Falk, Martin; Vieru, Markku - In: Tourism economics : the business and finance of tourism … 23 (2017) 4, pp. 854-866
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Age, time, vintage, and price indexes : measuring the depreciation pattern of houses
Syed, Iqbal A.; Haan, Jan de - In: Economic inquiry : journal of the Western Economic … 55 (2017) 1, pp. 580-600
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Analysis of the maintenance and depreciation costs and other requirements of selected government hospitals
Banzon, Eduardo (contributor);  … - 2014
To a large extent, planning and budgeting in government hospitals are still carried out in an unsystematic, nonstrategic manner that goes against the thrust of current reforms. Historic budgeting proves to be inadequate in responding to the real needs of hospitals, especially in terms of...
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Impact of exchange rate depreciation on the balance of payments : empirical evidence from Nigeria
Iyoboyi, Martins; Muftau, Olarinde - In: Cogent economics & finance 2 (2014) 1, pp. 1-23
The paper investigates the impact of exchange rate depreciation on the balance of payments (BOP) in Nigeria over the period 1961 - 2012. The analysis is based on a multivariate vector error correction framework. A long-term equilibrium relationship was found between BOP, exchange rate and other...
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Growth with unused capacity and endogenous depreciation
Patriarca, Fabrizio; Sardoni, Claudio - 2014
This paper contributes to the debate on income growth and distribution from a nonmainstream perspective. It looks, in particular, at the role that the degree of capacity utilization plays in the process of growth of an economy that is not perfectly competitive. The distinctive feature of the...
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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
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 environment...
Saved in:
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The life and work of Martin Stuart ("Marty") Feldstein
Horioka, Charles - 2014
Martin Stuart ("Marty") Feldstein, currently George F. Baker Professor of Economics at Harvard University and President Emeritus of the National Bureau of Economic Research, Inc. (NBER), is a renowned American economist who has made important contributions to public finance, macroeconomics,...
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The life and work of Martin Stuart ("Marty") Feldstein
Horioka, Charles - 2014
Martin Stuart ("Marty") Feldstein, currently George F. Baker Professor of Economics at Harvard University and President Emeritus of the National Bureau of Economic Research, Inc. (NBER), is a renowned American economist who has made important contributions to public finance, macroeconomics,...
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Tax incentives and business investment : evidence from German bonus depreciation
Eichfelder, Sebastian; Schneider, Kerstin - 2014
In this paper, we use an exogenous variation in tax regulations to analyze the impact of bonus depreciation programs on business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax incentives were granted for investments in...
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Residential property price indexes for Japan : an outline of the Japanese official RPPI
Shimizu, Chihiro (contributor);  … - 2014
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Sunk costs and the measurement of commercial property depreciation
Diewert, Walter E.; Fox, Kevin J. - 2014
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Alternative approaches to commercial property price indexes for Tokyo
Diewert, Walter E.; Shimizu, Chihiro - 2014
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Commercial property price indexes and the system of national accounts
Diewert, Walter E.; Shimizu, Chihiro; Fox, Kevin J. - 2014
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Tax policy and heterogeneous investment behavior
Zwick, Eric; Mahon, James - 2016
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Directions of increasing the role of depreciation as a source of reproducing fixed capital in agriculture
Pronyaeva, Lyudmila Ivanovna - In: Studies on Russian economic development : the official … 27 (2016) 2, pp. 197-202
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Validation of j-curve hypothesis in the Nigerian non oil sector
Obasanmi, Jude O.; Nedozi, Fidelis O. - In: International journal of economics and finance 8 (2016) 1, pp. 15-25
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Is real depreciation expansionary? : the case of Ireland
Hsing, Yu - In: Bulletin of applied economics 3 (2016) 1, pp. 1-9
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Is real depreciation expansionary? : the case of the Czech Republic
Hsing, Yu - In: Theoretical and applied economics : GAER review 23 (2016) 3, pp. 93-100
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Accelerated depreciation, default risk and investment decisions
Panteghini, Paolo; Vergalli, Sergio - In: Journal of economics 119 (2016) 2, pp. 113-130
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Commercial property price indexes and the system of national accounts
Diewert, Walter E.; Fox, Kevin J.; Shimizu, Chihiro - In: Journal of economic surveys 30 (2016) 5, pp. 913-943
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