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Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry
Khan, Urooj; Ryan, Stephen G.; Varma, Abhishek - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 285-307
Persistent link: https://www.econbiz.de/10012135002
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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
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Methodological aspects of depreciation accounting and analysis of the use of the depreciation policy
Amanova, Gulnara; Saparbayeva, Saule; Akimova, Bibigul; … - In: Journal of advanced research in law and economics : JARLE 7 (2016) 3/17, pp. 483-491
Persistent link: https://www.econbiz.de/10011867369
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The Italian depreciation suspension policy during the COVID-19 pandemic : consequences on private firms' borrowing capacity
Mattei, Marco Maria; Merlo, Matteo; Monaco, Eleonora - In: Accounting in Europe 20 (2023) 2, pp. 166-193
Persistent link: https://www.econbiz.de/10014320093
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Creative accounting practices and shareholders' wealth
Bankole, K. O.; Ukolobi, I. O.; McDubus, O. F. - In: Accounting and taxation review : A&TR 2 (2018) 4, pp. 58-74
Persistent link: https://www.econbiz.de/10012203958