Search Results - subject_exact:"Betriebliche Sachanlagen"

Pay, stay, or delay? : how to settle a run

Matta, Rafael; Perotti, Enrico - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014528739

Utilizing investment in fixed assets and R&D as a catalyst for boosting productivity to stimulate economic growth

Atabayeva, Assiya; Kurmanalina, Anar; Kalkabayeva, Gaukhar - 2024

Investments form the basis for high-quality economic growth by ensuring renewal of production capacities and improvement of technologies and processes, thereby increasing labor productivity. Investment research is key to understanding its impact on the country’s economic advancement and more...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015197551

Right-of-Use Assets

Nissim, Doron - 2023

Accounting Standard Codification (ASC) Topic 842, which is effective since 2019, requires balance sheet recognition of operating lease obligations and right-of-use (ROU) assets. For many firms, the implementation of this standard resulted in a large increase in reported operating assets, thus...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014359150

Debt and Assets

Benmelech, Efraim; Kumar, Nitish; Rajan, Raghuram Govind - 2025

We examine the importance of corporate assets in supporting debt. Prior studies typically see only secured debt as asset backed, while the rest is deemed cash flow based. This implies only a small fraction of US debt is asset backed. Yet because corporations often resist offering security...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438233

Accelerated depreciation policy of fixed assets and corporate sustainable development : a perspective of ESG

Tan, Chengxue; Zou, Fanqi; Li, Yuting; Sun, Xing - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015442632

Accelerated depreciation tax policy for fixed assets and IPO underpricing : evidence from China

Zeng, Jing; Luo, Gaoling; Wu, Jun - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015416199

Beyond the balance sheet : SME financing strategies for fixed assets amid constraints

Kadzima, Marvelous; Matemane, Reon; Machokoto, Michael; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015559850

Factors affecting the capital allocation into fixed assets of Slovak enterprises

Kalusová, Lenka; Badura, Peter - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013204483

Real estate and business fixed assets in the early Islamic economy from a Zakah perspective

Al-Aifari, Zaid; Bulut, Mehmet; Kahf, Monzer - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014547073

Capital and economic growth in Britain, 1270-1870 : preliminary findings

Broadberry, Stephen N.; Pleijt, Alexandra M. de - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013171529

Young firms, old capital

Ma, Song; Murfin, Justin; Pratt, Ryan - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013482212

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Young Firms, Old Capital

Ma, Song; Murfin, Justin; Pratt, Ryan D. - 2021

Book / Working Paper

Young Firms, Old Capital

Ma, Song - 2020

Book / Working Paper

Digital capital and superstar firms

Tambe, Prasanna; Hitt, Lorin M.; Rock, Daniel; … - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012423830

Determinants of investment in tangible and intangible fixed assets

García-Posada, Miguel; Menéndez, Álvaro; Mulino, … - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012208142

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Determinants of Investment in Tangible and Intangible Fixed Assets

García-Posada, Miguel - 2020

Book / Working Paper

Understanding PRC investment statistics

Holz, Carsten A. - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012599671

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Understanding PRC investment statistics

Holz, Carsten A. - 2020

Book / Working Paper

Methodological aspects of a comprehensive analysis of the fixed capital of machine building enterprises

Arsenieva, Natalya V.; Putyatina, Lyudmila M.; … - 2020

The article examines in detail the main areas and methodological features of a comprehensive analysis of movement and use of fixed capital of machine building enterprises. The fixed capital of enterprises is particularly important in the process of economic activity and it requires considerable...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012296264

Anlagevermögen : Bilanzierung, Bewertung, Gestaltung

Bramburger, Jean; Schwirkslies, Michele - 2023 - 1. Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013482375

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Anlagevermögen : Bilanzierung, Bewertung, Gestaltung

Bramburger, Jean; Schwirkslies, Michele - 2023 - 1. Auflage

Edition: 1. Auflage

Book / Working Paper

Schwierige Geschäftsvorfälle richtig buchen

Thomsen, Iris; Zöllner, Nikolaus - 2023 - 16. überarbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013482604

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Schwierige Geschäftsvorfälle richtig buchen

Thomsen, Iris; Zöllner, Nikolaus - 2023 - 16. überarbeitete Auflage

Edition: 16. überarbeitete Auflage

Book / Working Paper

Resursnyj potencial predprijatija: analiz i povyšenie ėffektivnosti ispolʹzovanija na predprijatijach Kazachstana

Sauranbaj, S. B.; Bajdybekova, S. K. - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014316549

Pathways for implementing an asset information framework for the valuation and management of fixed assets

Salah, Mohamed; Bisogno, Marco - 2023

Implementation of accrual-based accounting systems and the related preparation of an initial balance sheet are stimulating a debate on valuation and management of fixed assets, emphasising how critical it is to have adequate asset information. This chapter aims to propose a framework to clarify...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014287576

An integrated approach to the economic assessment of the permafrost degradation effects on resilience of the fixed assets in the Russian arctic

Porfirʹev, Boris Nikolaevič; Eliseev, D. O. - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014280500

Der Regulierungsstandard d545 : aufsichtliche Behandlung von Krypto-Asset-Engagements

Görnert, Lukas; Gendrisch, Thorsten; Kayser, Jochen; … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014283629

Accounting for fixed assets and investment efficiency : a real options framework

Ruan, Lufei - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012226375

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Accounting for Fixed Assets and Investment Efficiency : A Real Options Framework

Ruan, Lufei - 2019

Book / Working Paper

Assessing the performance of fixed assets in the Russian economy

Suvorov, Nikolaj V.; Rutkovskaja, Elena Alekseevna; … - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013459699

Relation between growth in fixed assets and choice of capital structure in Indian context

Bandopadhyay, Kalpataru; Das, Santu Charan - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014267196

Meausuring capital stock for an industry : a case study in India

Roy, Arijit - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014364304

Asset impairment accounting decisions and employee downsizing in Japan

Fujiyama, Keishi - 2018 - Revised April 10, 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011892643

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Asset Impairment Accounting Decisions and Employee Downsizing in Japan

Fujiyama, Keishi - 2018

Book / Working Paper

Impact of intangibles on firm value : an empirical evidence from European public companies

Glova, Jozef; Mrázková, Silvia - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012152851

Overcoming of lag in the capital to labor ratio in the Slovak economy

Morvay, Karol; Hudcovský, Martin - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012152903

Depreciated depreciation methods? : alternatives to Sraffa's take on fixed capital

Keil, Jan - 2016

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011709609

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Depreciated Depreciation Methods? Alternatives to Sraffa's Take on Fixed Capital

Keil, Jan - 2017

Book / Working Paper

Measuring Intangible Assets in an Emerging Market Economy : An Application to Brazil

Dutz, Mark Andrew - 2017

This paper measures intangible investment in Brazil. It estimates that during 2000-2008, annual business spending on intangible assets or knowledge-based capital in Brazil averaged about 4 percent of gross domestic product. While this is significantly lower than comparable rates for the United...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012975110

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Measuring Intangible Assets in an Emerging Market Economy : An Application to Brazil

Dutz, Mark Andrew - 2012

Book / Working Paper

Measures of Fixed Capital in Agriculture

Butzer, Rita - 2017

Capital is a fundamental component of agricultural production, and the accumulation of capital is key to growth in agriculture and the process of development. Unfortunately, cross-country data sets on agricultural fixed capital are rare. Using a common methodology that allows comparisons across...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012976296

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Measures of fixed capital in agriculture

Butzer, Rita - 2010

Book / Working Paper

The impact of different determination of intangible fixed assets in accordance with CAS and IPSAS on financial statements

Dvořák, Martin; Poutník, Lukáš - 2017

The paper deals with the determination of intangible assets of Czech public sector. On 15 January 2013, the International Public Sector Accounting Standards Board issued new standard IPSAS 31 - Intangible assets. This standard represents a very sophisticated construction of accounting axioms...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011818219

The impact of investment in knowledge-based capital on productivity : firm-level evidence from Ireland

Di Ubaldo, Mattia; Siedschlag, Iulia - 2017

This paper examines the impact of investment in knowledge-based capital on firm productivity. The analysis is based on a dynamic econometric model estimated with micro-data from Ireland over the period 2006-2012. We use broad measures of investment in knowledge-based capital which include...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011630753

Fixed asset impairment accounting and employee negotiations : evidence from Japan

Fujiyama, Keishi - 2017 - Revised January 10, 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011613089

How do tax incentives affect investment and productivity? : firm-level evidence from China

Liu, Yongzheng; Mao, Jie - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012100825

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How do tax incentives affect investment and productivity? : firm-level evidence from China

Liu, Yongzheng; Mao, Jie - 2017

Book / Working Paper

Prekonávanie deficitu v kapitálovom vybavení práce v slovenskej ekonomike

Morvay, Karol - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011740805

A new multi-objective-multi-criteria model for determining physical asset management strategy based on maintenance and procurement factors

Sayyah, Ali; Abbasi-Pooya, Amin; Kazemzadeh, Reza Baradaran - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012504318

Die Abschreibung des Anlagevermögens : eine Bestandsaufnahme

Passardi, Marco; Gisler, Markus G. - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014493856

Abschlusspolitische Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen nach IFRS 5 : Existenz und Prävention

Czupalla, Kai - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012518189

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Abschlusspolitische Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen nach IFRS 5 : Existenz und Prävention

Czupalla, Kai - 2021

Book / Working Paper

Investments in innovation and fixed capital in the regions of Northwest Russia in terms of time

Rumjancev, A. A. - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012489525

Internationale Rechnungslegung : IFRS 1 bis 17, IAS 1 bis 41, IFRIC-Interpretationen, Standardentwürfe : mit Beispielen, Aufgaben und Fallstudie

Pellens, Bernhard; Fülbier, Rolf Uwe; Gassen, Joachim; … - 2021 - 11., überarbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012387485

Assets-as-service : Service statt Produkte - so gelingt der Einstieg in die Service-Economy

Seebacher, Uwe G. - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012534647

Physical Asset Management : With an Introduction to the ISO 55000 Series of Standards

Hastings, Nicholas A. J. - 2021 - 3rd ed. 2021.

Introduction to Asset Management -- Structure and Activities -- Asset Management Personnel -- From Concept to Project Approval -- Financial Methods -- Developing a Business Case -- Implementing Development Plans -- Life Cycle Planning and Costing -- Know Your Assets -- Asset Continuity Planning...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012422783

Rethinking Information Technology Asset Management

Boerger, Jeremy L. - 2021 - 2nd ed.

Information Technology Asset Management ( ITAM ) and Software Asset Management ( SAM ) is hard to get right.Annual IT budget forecasts rarely hold.Costs spiral out of control.And the only answer seems to be to spend more money on another tool and hope for the best.Why?.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015674360

Fixed Capital Investment in Q1 2016

Izryadnova, Olga - 2016

In January–March 2016, ﬁxed capital investment stood at 95.2% in real terms, including in the segment of large and medium enterprises to the tune of 98.5% against the corresponding period of the previous year. The share of own capital posted an upward trend in the structure of sources, which...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012986101