depreciation systems, when constituting the risk and expenses provisions, when establishing and registering the adjustments of … depreciation and value losses, that, as it is well known, only in few cases they are fiscaly educible, when determining the taxable … profit and, implicitly the profit taxation. The accountant depreciation is different from the fiscal depreciation. It doesn …

/methods: To test the formulated hypotheses, a multiple regression model was formulated comprising the depreciation charge, taxes … increase in the depreciation charge, tax bills and dividends declared by firms will occasion a decrease in the reported profit …

This study identifies several interrelated reasons why firms' depreciation method choice is likely to influence … managers' capital investment decisions. We find that firms that use accelerated depreciation make significantly larger capital … investments than firms that use straight-line depreciation. Further, we find that there has been a migration away from accelerated …

This article is a part of European Taxation’s continuing study of fiscal depreciation in the European economic … of capital expenditure for which depreciation, or capital allowances, are allowed and taken into account for income tax … to depreciation such as: annual depreciation deduction; initial allowance; first year allowance; unallowed expenditure …

and tax-permitted depreciation, is considered. Both convex and concave survival functions can be accommodated. Three …-relevant accounting capital and true depreciation, (ii) mis-indexation of depreciation allowances, (iii) incomplete deductibility of …-exponential depreciation schedules are forced, by 'approximation devices', to fit into the exponential decay schedule. …