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subject:"USA"
~subject:"Kapitalkosten"
~type_genre:"Article in journal"
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Search: subject_exact:"Absetzung für Abnutzung"
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USA
Kapitalkosten
Abschreibung
349
Depreciation
349
Theorie
87
Theory
87
Accounting valuation
62
Bilanzielle Bewertung
62
Deutschland
51
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51
United States
48
Investment
42
Investition
40
IFRS
26
Steuervergünstigung
23
Tax incentive
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Estimation
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Schätzung
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Betriebliches Anlagevermögen
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Cost of capital
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Fixed assets
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Corporate taxation
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Steuerpolitik
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Human capital
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Investitionsentscheidung
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Investment decision
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China
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Ahmed, Anwer S.
1
Al-Tarawneh, Khalid
1
Alrawashdeh, Rami
1
Annunziato, Paolo
1
Bahmani-Oskooee, Mohsen
1
Becker, Johannes
1
Begley, Joy
1
Ben-Shahar, Danny
1
Bernstein, Jeffrey Ian
1
Biørn, Erik
1
Bokhari, Sheharyar
1
Brazell, David W.
1
Bustos, Álvaro
1
Bărbuţă-Mişu, Nicoleta
1
Cairns, Robert D.
1
Caputo, Michael R.
1
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1
Cohen, Darrel
1
Collier, Deirdre M.
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Das, Tirthatanmoy
1
Devereux, Michael P.
1
Doms, Mark E.
1
Dunn, Wendy E.
1
Engel, Eduardo
1
Escribá Pérez, Francisco Javier
1
Fang, Hongsheng
1
Fisher, Jeffrey D.
1
Friedl, Gunther
1
Fuest, Clemens
1
Galetovic P., Alexander
1
Ganoulis, Ioannis
1
Geltner, David
1
Gilligan, Thomas W.
1
Godfrey, Jayne M.
1
Goolsbee, Austan
1
Gould, Eric D.
1
Grosh, Partha Pratim
1
Gschwandtner, Adelina
1
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National tax journal
4
Journal of accounting & economics
3
The review of economics and statistics
3
Journal of political economy
2
Research in labor economics
2
The accounting review : a publication of the American Accounting Association
2
The journal of real estate research
2
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
1
Accounting history review
1
American economic journal : a journal of the American Economic Association
1
Asia-Pacific journal of accounting & economics : APJAE
1
Auditing : a journal of practice & theory
1
Betriebs-Berater : BB
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung
1
Die Betriebswirtschaft : DBW
1
Empirica : journal of european economics
1
Empirical economics : a journal of the Institute for Advanced Studies, Vienna, Austria
1
EuroEconomica
1
European accounting review
1
International journal of sustainable economy
1
Jahrbücher für Nationalökonomie und Statistik
1
Journal of accounting and public policy
1
Journal of accounting, auditing & finance : JAAF
1
Journal of business & economics research
1
Journal of business finance & accounting : JBFA
1
Journal of development economics
1
Journal of economics & management strategy : JEMS
1
Journal of financial economics
1
Journal of housing economics
1
Journal of public economic theory
1
Journal of public economics
1
Journal of state taxation
1
Journal of urban economics
1
Marine resource economics
1
Pacific-Basin finance journal
1
Real estate economics
1
Real estate economics : journal of the American Real Estate and Urban Economics Association
1
Review of business & finance studies : RBFS
1
Review of economic dynamics
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ECONIS (ZBW)
62
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1
Endogenous capital stock and depreciation in the United States
Escribá Pérez, Francisco Javier
;
Murgui, Maria José
; …
- In:
Journal of public economic theory
25
(
2023
)
1
,
pp. 139-167
Persistent link: https://www.econbiz.de/10014251725
Saved in:
2
When is depreciation meaningful in valuation? : changing valuation weights for U.S. REITs and non-REITs
Begley, Joy
;
Chamberlain, Sandra
;
Joo, Jeong Hwan
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
3
,
pp. 455-482
Persistent link: https://www.econbiz.de/10014294248
Saved in:
3
Investment incentives and leverage : evidence from China's accelerated depreciation policy
Zhao, Lexin
;
Fang, Hongsheng
- In:
The world economy : the leading journal on …
45
(
2022
)
11
,
pp. 3625-3649
Persistent link: https://www.econbiz.de/10013468549
Saved in:
4
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
Persistent link: https://www.econbiz.de/10012875959
Saved in:
5
Does market power encourage or discourage investment? : evidence from the hospital market
Patel, Elena
;
Seegert, Nathan
- In:
The journal of law & economics
63
(
2020
)
4
,
pp. 667-698
Persistent link: https://www.econbiz.de/10012598353
Saved in:
6
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
Persistent link: https://www.econbiz.de/10012494339
Saved in:
7
The impact of investment incentives : evidence from UK corporation tax returns
Maffini, Giorgia
;
Xing, Jing
;
Devereux, Michael P.
- In:
American economic journal : a journal of the American …
11
(
2019
)
3
,
pp. 361-389
Persistent link: https://www.econbiz.de/10012100831
Saved in:
8
The effect of tax incentives on U.S. manufacturing : Evidence from state accelerated depreciation policies
Ohrn, Eric
- In:
Journal of public economics
180
(
2019
),
pp. 1-14
Persistent link: https://www.econbiz.de/10012300669
Saved in:
9
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://www.econbiz.de/10011971834
Saved in:
10
Tax policy and heterogeneous investment behavior
Zwick, Eric
;
Mahon, James
- In:
The American economic review
107
(
2017
)
1
,
pp. 217-248
Persistent link: https://www.econbiz.de/10011643487
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