Hulse, David S.; Livingstone, Jane R. - In: Journal of Accounting and Public Policy 29 (2010) 6, pp. 578-603
This study examines the effect on capital expenditures of "bonus depreciation," which was intended to stimulate such spending by allowing businesses to immediately expense a portion of the cost of qualified capital expenditures from late 2001 through 2004. After controlling for many previously...