Narrow search
Showing 1 - 10 of 90,269
Cover Image
Does the debt tax shield distort ownership efficiency?
Norbäck, Pehr-Johan; Persson, Lars; Tåg, Joacim - In: International review of economics & finance : IREF 54 (2018), pp. 299-310
Persistent link: https://www.econbiz.de/10012033416
Cover Image
Investment allocation in Slovakia and Ukraine in terms of effective corporate tax rates
Andrejovská, Alena; Glova, Jozef; Tulai, Oksana - In: Investment management and financial innovations 17 (2020) 3, pp. 332-344
Persistent link: https://www.econbiz.de/10012406221
Cover Image
Can corporate tax shields explain the long-term borrowing behaviour of Chinese listed firms?
Tse, Chin Bun; Rodgers, Timothy - In: International review of financial analysis 20 (2011) 2, pp. 103-112
Persistent link: https://www.econbiz.de/10009295853
Cover Image
Taxation of Corporate Gains on Sales of Depreciable Property
Hassett, Kevin A.; Viard, Alan D. - 2007
impact on user cost and investment: zero taxation of capital gains with recapture of excess depreciation allowances at …
Persistent link: https://www.econbiz.de/10014050155
Cover Image
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
Cover Image
Aktivierung von Fremdkapitalkosten nach IAS 23 : Hinweise zur praktischen Umsetzung
Esser, Martin; Brendle, Martin - In: IRZ : Zeitschrift für internationale Rechnungslegung 5 (2010) 6, pp. 249-252
Persistent link: https://www.econbiz.de/10003971980
Cover Image
Neuregelung des IAS 23 "Fremdkapitalkosten" - alter Wein in neuen Schläuchen?
Heintges, Sebastian; Urbanczik, Patrick; Wulbrand, Hanno - In: Der Betrieb 62 (2009) 13, pp. 633-639
Persistent link: https://www.econbiz.de/10003820530
Cover Image
Tax incentives and business investment : evidence from German bonus depreciation
Eichfelder, Sebastian; Schneider, Kerstin - 2014
In this paper, we use an exogenous variation in tax regulations to analyze the impact of bonus depreciation programs on … business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax … the theoretical literature, there is empirical evidence for strong and significant effects of the bonus depreciation …
Persistent link: https://www.econbiz.de/10010354738
Cover Image
Taxation and systematic risk under decreasing returns to scale
Lund, Diderik (contributor) - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001759738
Cover Image
Valuation, leverage and the cost of capital in the case of depreciable assets : revisited
Lund, Diderik (contributor) - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001759740