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~subject:"Bilanzrecht"
~subject:"Fixed assets"
~subject:"Tax policy"
~type_genre:"Aufsatz in Zeitschrift"
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Bilanzrecht
Fixed assets
Tax policy
Abschreibung
349
Depreciation
349
Theorie
87
Theory
87
Accounting valuation
62
Bilanzielle Bewertung
62
Deutschland
51
Germany
51
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48
United States
48
Investment
42
Investition
40
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Steuervergünstigung
23
Tax incentive
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Schätzung
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Betriebliches Anlagevermögen
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Cost of capital
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Kapitalkosten
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Capital stock
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Kapitalstock
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Steuerpolitik
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Human capital
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Humankapital
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Accounting law
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Investitionsentscheidung
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Investment decision
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Abwertung
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China
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Currency devaluation
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Steuerwirkung
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Article
46
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Aufsatz in Zeitschrift
Article in journal
46
Graue Literatur
10
Non-commercial literature
10
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7
Working Paper
7
Aufsatz im Buch
2
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Thesis
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German
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Hoffmann, Wolf-Dieter
6
Lüdenbach, Norbert
3
Chan, Kam C.
2
Küting, Karlheinz
2
Mujkanovic, Robin
2
Zeng, Jing
2
Šaroch, Stanislav
2
Adkins, Roger
1
Altenburger, Otto A.
1
Ben-Shahar, Danny
1
Beyhs, Oliver
1
Bokhari, Sheharyar
1
Bruce, Don
1
Bäuml, Swen O.
1
Charles, Michael B.
1
Dai, Fangjie
1
Dawo, Sascha
1
Deskins, John
1
Dobbins, Laura
1
Eddie, Ian
1
Eichfelder, Sebastian
1
Feng, Qianbin
1
Fey, Gerd
1
Garrod, Neil
1
Geltner, David
1
Gisler, Markus G.
1
Gissel, Jodi L.
1
Gravelle, Jane G.
1
Greinert, Markus
1
Gurley-Calvez, Tami
1
Haaker, Andreas
1
Hanlon, Dean
1
Hechtner, Frank
1
Hundsdoerfer, Jochen
1
Husemann, Walter
1
Jackson, Scott B.
1
Klamar, Nils
1
Kosi, Urska
1
Kümpel, Thomas
1
Lonergan, Wayne
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Betriebs-Berater : BB
4
Der Betrieb
3
WPg : Kompetenz schafft Vertrauen
3
IRZ : Zeitschrift für internationale Rechnungslegung
2
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
2
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
2
StuB
2
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
1
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
1
Agricultural finance review
1
Applied economics letters
1
Economic modelling
1
European accounting review
1
European journal of operational research : EJOR
1
FinanzArchiv : public finance analysis
1
International review of financial analysis
1
Journal of Asian economics
1
Journal of accounting education
1
Journal of business finance & accounting : JBFA
1
Journal of contemporary accounting & economics
1
Journal of entrepreneurship and public policy : JEPP
1
Journal of public economics
1
Managerial finance
1
National tax journal
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PiR
1
Politická ekonomie : teorie, modelování, aplikace
1
RWZ aktuell : Recht & Rechnungswesen
1
Real estate economics
1
Review of business & finance studies : RBFS
1
Schmalenbach business review : sbr
1
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
1
Studies on Russian economic development : the official journal of the Institute of Economic Forecasting, Russian Academy of Sciences
1
Teoretické a praktické aspekty veřejných financí
1
The journal of real estate research
1
Treuhand und Revision : Jahrbuch ...
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ECONIS (ZBW)
46
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1
The impact of an accelerated depreciation tax policy on employment : evidence from China
Zeng, Jing
;
Dai, Fangjie
;
Chan, Kam C.
- In:
Journal of Asian economics
86
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014477421
Saved in:
2
The tax incentives and corporate cash holdings : Evidence from a quasi-natural experiment of an accelerated depreciation tax policy for fixed assets
Zeng, Jing
;
Chan, Kam C.
- In:
International review of financial analysis
88
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014462333
Saved in:
3
Tax incentives and corporate internationalization performance : evidence from China's accelerated depreciation policy
Feng, Qianbin
;
Zhao, Lexin
;
Xu, Yanhui
- In:
Applied economics letters
30
(
2023
)
16
,
pp. 2299-2305
Persistent link: https://www.econbiz.de/10014364918
Saved in:
4
Tax incentives and corporate social responsibility : the role of cash savings from accelerated depreciation policy
Tang, Meili
;
Wang, Yu
- In:
Economic modelling
116
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014513162
Saved in:
5
Die Abschreibung des Anlagevermögens : eine Bestandsaufnahme
Passardi, Marco
;
Gisler, Markus G.
- In:
Treuhand und Revision : Jahrbuch ...
(
2021
),
pp. 163-177
Persistent link: https://www.econbiz.de/10014493856
Saved in:
6
The role of leasing in the effectiveness of corporate tax policy : evidence from the 2002 bonus depreciation
Park, Jongsang
;
Sukha Shin
- In:
FinanzArchiv : public finance analysis
76
(
2020
)
2
,
pp. 121-145
Persistent link: https://www.econbiz.de/10012602303
Saved in:
7
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://www.econbiz.de/10011997729
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
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://www.econbiz.de/10011945446
Saved in:
10
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
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