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  • Search: subject_exact:"Betriebliches Anlagevermögen"
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Year of publication
Subject
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Betriebliches Anlagevermögen 317 Fixed assets 311 Deutschland 68 Germany 66 USA 56 United States 55 IFRS 50 Accounting valuation 44 Bilanzielle Bewertung 44 Theorie 43 Theory 43 Investition 33 Investment 33 Abschreibung 28 Depreciation 26 Investitionsentscheidung 25 Investment decision 24 Immaterielle Werte 19 Intangible assets 19 Sachanlagevermögen 18 Bilanz 17 Instandhaltung 16 Maintenance policy 16 Russia 15 Russland 15 Industrie 14 Manufacturing industries 14 Balancing accounts 13 Bilanzierung 13 Accounting 11 Rechnungswesen 11 Anlageinvestition 10 Corporate finance 10 Japan 10 Unternehmensfinanzierung 10 Welt 10 World 10 Accounting law 9 Anlagevermögen 9 Bilanzrecht 9
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Online availability
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Free 47 Undetermined 28
Type of publication
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Article 206 Book / Working Paper 122
Type of publication (narrower categories)
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Article in journal 153 Aufsatz in Zeitschrift 153 Graue Literatur 60 Non-commercial literature 60 Working Paper 49 Aufsatz im Buch 48 Book section 48 Arbeitspapier 47 Hochschulschrift 23 Thesis 20 Bibliografie enthalten 5 Bibliography included 5 Collection of articles of several authors 5 Lehrbuch 5 Sammelwerk 5 Textbook 5 Aufgabensammlung 2 Case study 2 Fallstudie 2 Advisory report 1 Amtsdruckschrift 1 Article 1 Aufsatzsammlung 1 Conference paper 1 Conference proceedings 1 Dissertation u.a. Prüfungsschriften 1 Elektronischer Datenträger 1 Government document 1 Guidebook 1 Gutachten 1 Konferenzbeitrag 1 Konferenzschrift 1 Mikroform 1 Ratgeber 1
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Language
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English 187 German 113 French 8 Polish 7 Undetermined 3 Russian 2 Slovak 2 Ukrainian 2 Czech 1 Portuguese 1 Romanian 1 Albanian 1
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Author
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Hoffmann, Wolf-Dieter 8 Müller, Stefan 7 Heining, Jörg 5 Jäger, Simon 5 Reinke, Jens 5 Schoefer, Benjamin 5 Barry, Don 4 Cincera, Michele 4 Lüdenbach, Norbert 4 Bräuninger, Michael 3 Campello, Murillo 3 Cummins, Jason G. 3 Fujiyama, Keishi 3 Hall, Robert Ernest 3 Helmers, Christian 3 Iannariello, Maria Pia 3 Kornev, Aleksandr K. 3 Morsy, Hanan 3 Ranker, Daniel 3 Schulte, Christian 3 Stiller, Silvia 3 Violante, Giovanni L. 3 Vöpel, Henning 3 Wagner, Joachim 3 Alter, Wolfgang 2 Ambrose, Brent William 2 Artus, Patrick 2 Baghiyan, Fatemeh 2 Bläuenstein, Werner 2 Briley, James E. 2 Budanov, I. A. 2 Caprio, Lorenzo 2 Czupalla, Kai 2 Dierkes, Stefan 2 Dietrich, Anita 2 Escher, Hans 2 Faccio, Mara 2 Flascha, Georg 2 García-Posada, Miguel 2 Giambona, Erasmo 2
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Institution
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Springer Fachmedien Wiesbaden 4 National Bureau of Economic Research 2 Universität Ulm 2 Akademia Ekonomiczna Imienia Karola Adamieckiego w Katowicach 1 DIIR - Deutsches Institut für Interne Revision / Arbeitskreis Bau, Betrieb, Instandhaltung (Technische Revision) 1 DIIR - Deutsches Institut für Interne Revision / Arbeitskreis Revision der Anlagen- und Materialwirtschaft 1 Espresso Tutorials GmbH 1 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 1 Finansovyj Universitet 1 Institut national de la statistique et des études économiques <Frankreich> / Direction des études et synthèses économiques 1 Instytut Ekonomiki Produkcji <Stettin> 1 International Accounting Standards Board 1 Otto-Friedrich-Universität Bamberg 1 Polen / Główny Urząd Statystyczny 1 Shaker Verlag 1 Universiteti i Tirane͏̈s Enver Hoxha / Fakulteti i Ekonomise͏̈ 1 Wirtschaftsuniversität Wien 1
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Published in...
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Asset management excellence : optimizing equipment life-cycle decisions 11 Studies on Russian economic development : the official journal of the Institute of Economic Forecasting, Russian Academy of Sciences 11 IRZ : Zeitschrift für internationale Rechnungslegung 10 Working paper / National Bureau of Economic Research, Inc. 7 Asset management : the state of the art in Europe from a life cycle perspective 5 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 5 Betriebs-Berater : BB 4 PiR 4 WPg : Kompetenz schafft Vertrauen 4 Bilanz + Buchhaltung : die Zeitschrift für Buchhaltung und Rechnungswesen 3 Der Betrieb 3 Discussion paper series / Research Institute for Economics and Business Administration, Kobe University 3 IFRS-Rechnungslegung : Grundlagen - Aufgaben - Fallstudien 3 Review of business & finance case studies : RBFCS 3 Review of political economy 3 Brookings papers on economic activity : BPEA 2 DIIR-Schriftenreihe / Deutsches Institut für Interne Revision e.V., Frankfurt, M. 2 EIB papers 2 Economie et statistique 2 Ekonomika poľnohospodárstva : vedecké periodikum k otázkam agrárnej ekonomiky a politiky 2 Essentials 2 Europäische Hochschulschriften / 5 2 Folia oeconomica Stetinensia : FOS 2 Gospodarka planowa : miesie̜cznik poświe̜cony problemom planowania i rozwoju gospodarki narodowej 2 IFRS Immobilien : Praxiskommentar der wesentlichen immobilienrelevanten International Financial Reporting Standards 2 IMES discussion paper series / Englische Ausgabe 2 Ifo Schnelldienst 2 Journal of financial and quantitative analysis : JFQA 2 Journal of the Japanese and international economies : an international journal ; JJIE 2 Managerial finance 2 Metroeconomica : international review of economics 2 NBER working paper series 2 National tax journal 2 Policy research working paper : WPS 2 Projektportfolio-Management : strategisches und operatives Multi-Projektmanagement in der Praxis 2 Springer eBook Collection 2 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 2 StuB 2 The journal of real estate finance and economics 2 Transaktionen erfolgreich managen : ein M&A-Handbuch für die Praxis 2
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Source
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ECONIS (ZBW) 318 USB Cologne (EcoSocSci) 4 EconStor 3 RePEc 2 OLC EcoSci 1
Showing 1 - 50 of 328
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Labor in the boardroom
Jäger, Simon; Schoefer, Benjamin; Heining, Jörg - In: The quarterly journal of economics 136 (2021) 2, pp. 669-725
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Capital and economic growth in Britain, 1270-1870 : preliminary findings
Broadberry, Stephen N.; Pleijt, Alexandra M. de - 2021
Persistent link: https://ebtypo.dmz1.zbw/10013171529
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Digital capital and superstar firms
Tambe, Prasanna; Hitt, Lorin M.; Rock, Daniel; … - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012423830
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Determinants of investment in tangible and intangible fixed assets
García-Posada, Miguel; Menéndez, Álvaro; Mulino, … - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012208142
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Labor in the boardroom
Jäger, Simon; Schoefer, Benjamin; Heining, Jörg - 2020
We estimate the effects of a mandate allocating a third of corporate board seats to workers (shared governance). We study a reform in Germany that abruptly abolished this mandate for new firm cohorts but locked it in for incumbents. Rejecting the canonical hold-up prediction - that increasing...
Persistent link: https://ebtypo.dmz1.zbw/10012175277
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Determinants of Investment in Tangible and Intangible Fixed Assets
García-Posada, Miguel - 2020
We investigate which firm characteristics are associated with investment in tangible and intangible fixed assets, paying special attention to the case of R&D, and which funding sources are used for each type of investment. Regarding firm characteristics, we find that younger and more profitable...
Persistent link: https://ebtypo.dmz1.zbw/10012842283
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Labor in the boardroom
Jäger, Simon; Schoefer, Benjamin; Heining, Jörg - 2019
We estimate the effects of a mandate allocating a third of corporate board seats to workers (shared governance). We study a reform in Germany that abruptly abolished this mandate for certain firms incorporated after August 1994 but locked it in for the older cohorts. In sharp contrast to the...
Persistent link: https://ebtypo.dmz1.zbw/10012138860
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Labor in the boardroom
Jäger, Simon; Schoefer, Benjamin; Heining, Jörg - 2019
We estimate the effects of a mandate allocating a third of corporate board seats to workers (shared governance). We study a reform in Germany that abruptly abolished this mandate for certain firms incorporated after August 1994 but locked it in for the older cohorts. In sharp contrast to the...
Persistent link: https://ebtypo.dmz1.zbw/10012138978
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Labor in the boardroom
Jäger, Simon; Schoefer, Benjamin; Heining, Jörg - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012170769
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Abschlusspolitische Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen nach IFRS 5 : Existenz und Prävention
Czupalla, Kai - 2021
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Persistent link: https://ebtypo.dmz1.zbw/10012518189
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Assets-as-service : Service statt Produkte - so gelingt der Einstieg in die Service-Economy
Seebacher, Uwe G. - 2021
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Persistent link: https://ebtypo.dmz1.zbw/10012534647
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Young Firms, Old Capital
Ma, Song; Murfin, Justin; Pratt, Ryan D. - National Bureau of Economic Research - 2021
Across a broad range of equipment types and industries, we document a pattern of local capital reallocation from older firms to younger firms. Start-ups purchase a disproportionate share of old physical capital previously owned by more mature firms. The evidence is consistent with financial...
Persistent link: https://ebtypo.dmz1.zbw/10012616636
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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
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Persistent link: https://ebtypo.dmz1.zbw/10012387485
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Abschlusspolitische Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen nach IFRS 5 : Existenz und Prävention
Czupalla, Kai - 2021 - 1st ed. 2021
E inleitung -- Stand der empirischen Forschung -- Theoretischer Bezugsrahmen -- Normative Grundlagen -- Hypothesen zur Existenz von abschlusspolitischen Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen.-Hypothesen zur Prävention von abschlusspolitischen Ergebnisspaltungen mit...
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Persistent link: https://ebtypo.dmz1.zbw/10012596919
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Asset impairment accounting decisions and employee downsizing in Japan
Fujiyama, Keishi - 2018 - Revised April 10, 2018
Persistent link: https://ebtypo.dmz1.zbw/10011892643
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Die Determinanten der Aktivierung selbst geschaffener immaterieller Vermögensgegenstände des Anlagevermögens in Abhängigkeit ausgewählter Formen der Außenfinanzierung im handelsrec...
Ther, Florian - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012404640
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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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Analitičeskoe obosnovanie i monitoring choda realizacii program modernizacii proizvodstvennogo kapitala predprijatij real'nogo sektora ėkonomiki Rossii : monografija
Barilenko, V. I.; Efimova, O. V.; Nikiforova, E. V.; … - Finansovyj Universitet - 2020
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Persistent link: https://ebtypo.dmz1.zbw/10012118888
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Prekonávanie deficitu v kapitálovom vybavení práce v slovenskej ekonomike
Morvay, Karol - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011740805
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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://ebtypo.dmz1.zbw/10011630753
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Fixed asset impairment accounting and employee negotiations : evidence from Japan
Fujiyama, Keishi - 2017 - Revised January 10, 2017
Persistent link: https://ebtypo.dmz1.zbw/10011613089
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Downsizing, impairment recognition timing, and non-executive employee ownership : a Japanese perspective
Fujiyama, Keishi - 2016
Persistent link: https://ebtypo.dmz1.zbw/10011459796
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Revisiting fixed capital models in the Sraffa framework
Huang, Biao - In: Economia politica : journal of analytical and … 36 (2019) 2, pp. 351-371
Persistent link: https://ebtypo.dmz1.zbw/10012038114
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The capital in post-communist Romania
Georgescu, Florin - 2019
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Persistent link: https://ebtypo.dmz1.zbw/10012169297
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Das Anlagevermögen in der kommunalen Doppik : die Bundesländer Sachsen, Thüringen, Sachsen-Anhalt, Brandenburg, Bayern und Hessen im Vergleich
Flascha, Georg; Zirkler, Bernd; Wagner, Thomas; … - 2019
Besonderheiten des kommunalen Rechnungswesens -- Entwicklung des neuen kommunalen Rechnungswesens -- Grundsätzliche Vorschriften zur Rechnungslegung -- Bewertungsvorschriften, insbesondere zur Eröffnungsbilanz -- Fazit und Harmonisierungsansätze
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Persistent link: https://ebtypo.dmz1.zbw/10012402261
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Das Anlagevermögen in der kommunalen Doppik : die Bundesländer Sachsen, Thüringen, Sachsen-Anhalt, Brandenburg, Bayern und Hessen im Vergleich
Flascha, Georg; Zirkler, Bernd; Wagner, Thomas; … - 2019
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Persistent link: https://ebtypo.dmz1.zbw/10011971600
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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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How do tax incentives affect investment and productivity? : firm-level evidence from China
Liu, Yongzheng; Mao, Jie - In: American economic journal / Economic policy : a journal … 11 (2019) 3, pp. 261-291
Persistent link: https://ebtypo.dmz1.zbw/10012100825
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Dynamic capital asset accumulation and value of intangible assets : an operations management perspective
Manikas, Andrew S.; Patel, Pankaj C.; Oghazi, Pejvak - In: Journal of business research : JBR 103 (2019), pp. 119-129
Persistent link: https://ebtypo.dmz1.zbw/10012104110
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Are "better" ideas more likely to succeed? : an empirical analysis of startup evaluation
Scott, Erin L.; Shu, Pian; Lubynsky, Roman M. - 2015
Persistent link: https://ebtypo.dmz1.zbw/10011305301
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The incentive for choosing revaluation model of fixed asset : evidence form Indonesian listed firms after IFRS adoption
Purwanti, Dyah; Purwanto, Edy - In: International journal of applied business and economic … 16 (2018) 2, pp. 413-419
Persistent link: https://ebtypo.dmz1.zbw/10012007392
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Motives for reporting fixed assets at revalued amount : evidence from a developing economy
Nijam, Habeeb Mohamed - In: Global business review 19 (2018) 3, pp. 604-622
Persistent link: https://ebtypo.dmz1.zbw/10011887663
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Russian companies at the end of 2017 : absence of significant general economic changes and progress in the machinery industry
Kuvalin, Dmitrij B.; Moiseev, Anton K.; Lavrinenko, P. A. - In: Studies on Russian economic development : the official … 29 (2018) 3, pp. 303-321
Persistent link: https://ebtypo.dmz1.zbw/10011889669
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Comparative analisis of the dynamics of social and economic development of regions and federal districts of the Russian Federation
Mitrofanova, Inna V.; Kudrevich, V. V.; Ivanov, N. P.; … - In: Regional and sectoral economic studies : RSES 18 (2018) 1, pp. 31-46
Persistent link: https://ebtypo.dmz1.zbw/10012000361
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On the structure, dynamics, and use of the asset share in the national wealth
Falʹcman, V. K. - In: Studies on Russian economic development : the official … 29 (2018) 5, pp. 462-469
Persistent link: https://ebtypo.dmz1.zbw/10011937212
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Information ambiguity and firm value
Hussinger, Katrin; Pacher, Sebastian - 2014
A recent theoretical model by Epstein and Schneider (2008) predicts that a firm’s assets will be undervalued by the market if the information surrounding these assets is ambiguous. The model further predicts that this effect is amplified if the underlying fundamentals are volatile. This paper...
Persistent link: https://ebtypo.dmz1.zbw/10010425503
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How well does foreign direct investment measure real investment by foreign-owned companies? : firm-level analysis
Leino, Topias; Ali-Yrkkö, Jyrki - 2014
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Persistent link: https://ebtypo.dmz1.zbw/10010358912
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Socioeconomic disadvantage and politics in the geographical allocation of public resources : evidence from Turkey's fixed capital investments
Luca, Davide - 2013 - Draft version for ERSA 2013 Annual Conference
Following the political economics literature documenting how public resources are likely to be geographically distributed along equity and efficiency as well as political considerations, this article is aimed at exploring to what extent, and through which channels, politics play a role in...
Persistent link: https://ebtypo.dmz1.zbw/10011534554
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Books as capital assets
Soloveichik, Rachel - 2013
Persistent link: https://ebtypo.dmz1.zbw/10009769673
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The dynamic evolution of the Greek regional net fixed capital time series
Emmanouilidis, Kyriakos; Karpetis, Christos; Varelas, … - In: Economic change and restructuring : empirical and … 50 (2017) 3, pp. 211-238
Persistent link: https://ebtypo.dmz1.zbw/10011778406
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Betriebliches Anlagevermögen : Zugangs- und Folgebewertung im Überblick
Nickenig, Karin - 2017
Karin Nickenig befasst sich in diesem essential mit der Zusammensetzung des Anlagevermögens sowie der Zugangs- und Folgebewertung von Anlagegütern. Der Band ermöglicht einen schnellen Überblick hinsichtlich möglicher Abschreibungen. Die Betrachtung von Geringwertigen Wirtschaftsgütern und...
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Persistent link: https://ebtypo.dmz1.zbw/10012403623
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The effects of impairment of tangible fixed assets and intangible assets in the financial statements (on the example of selected companies from Warsaw Stock Exchange)
Kuzior, Anna - In: Herausforderungen, Forschung und Perspektiven (2016), pp. 119-127
Persistent link: https://ebtypo.dmz1.zbw/10011921400
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Gross capital formation, institutions and poverty in Sub-Saharan Africa
Akobeng, Eric - In: Journal of economic policy reform 20 (2017) 2, pp. 136-164
Persistent link: https://ebtypo.dmz1.zbw/10011687529
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Linear theory of fixed capital and China's economy : Marx, Sraffa and Okishio
Li, Bangxi - 2017
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Persistent link: https://ebtypo.dmz1.zbw/10011639512
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Studying the problems of economic reproduction in agriculture of Russia
Zinčenko, A. P. - In: Studies on Russian economic development : the official … 28 (2017) 2, pp. 140-146
Persistent link: https://ebtypo.dmz1.zbw/10011667425
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Betriebliches Anlagevermögen : Zugangs- und Folgebewertung im Überblick
Nickenig, Karin - 2017
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Persistent link: https://ebtypo.dmz1.zbw/10011714229
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Measuring intangible assets in an emerging market economy : an application to Brazil
Dutz, Mark Andrew; Kannebley, Sérgio Júnior; … - 2012
Persistent link: https://ebtypo.dmz1.zbw/10009612223
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Challenges and requirements for sustainable development of Romania's agriculture based on the input-output analysis
Zaman, Gheorghe - In: Revista română de economie 35 (2012) 2, pp. 5-15
Persistent link: https://ebtypo.dmz1.zbw/10010512653
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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
Persistent link: https://ebtypo.dmz1.zbw/10011486387
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Depreciated depreciation methods? : alternatives to Sraffa's take on fixed capital
Keil, Jan - In: Review of political economy 28 (2016) 4, pp. 566-589
Persistent link: https://ebtypo.dmz1.zbw/10011709609
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