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Enabling adaptability and resilience of a global production network: A model to evaluate capital and operational expenses of reconfigurable production systems [PDF]
Journal of Manufacturing Systems, 2023 The objective of this paper is to construct and apply a model to evaluate the expected performance impact with respect to capital and operational expenses of reconfigurable designs of production systems within a global production network.
Stefan Kjeldgaard +2 more
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International Journal of New Economics and Social Sciences, 2016 In the article author analyzes the theoretical content of the concept of social capital, taking into account the economic point of view. Furthermore, the author defines the place of charitable assistance expenses in the social capital, as well as the ...
Olena Syvak
exaly +2 more sources
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Expensing Versus Capitalization
Contemporary Accounting Research, 2017AbstractWe develop a theoretical framework to study the effects of expensing versus capitalization of investment expenditures on capital market asset prices, corporate investment, and investment efficiency. We use a two‐period model in which the financial reports at the end of the first period influence the price of the firm.
Tong Lu, Konduru Sivaramakrishnan
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Insurance Acquisition Costs: Capitalizing Versus Expensing
Journal of Accounting, Auditing & Finance, 2018This article examines whether the capitalization–amortization or the direct-expensing method for insurance acquisition costs and commissions better reflects the economic substance. We find that both the currently capitalized–amortized acquisition costs and the as-if asset balance of expensed commissions are positively associated with the market value ...
Chi-Chun Liu, Yi-Ping Liao
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In-process R&D: To capitalize or expense?
Journal of Engineering and Technology Management, 2006Abstract The FASB recently proposed the capitalization of acquired in-process R&D costs to replace the current practice of expensing this item. This proposal will likely be strongly opposed by corporate executives. We examine whether in-process R&D is an asset worthy of capitalization or an expense, and, if it is an asset, how reliable is its ...
Zhen Deng, Baruch Lev
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Estimation of capitation expense for specialty services
The Annals of Thoracic Surgery, 1996Sources of financial uncertainty under capitation plans include not knowing the game rules, using the wrong game rules, basing financial decisions on incomplete data, or even being clueless about the factors that will determine financial risk. Financial risks under managed care can involve price, utilization, selection, and partner risks.
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Fixed and Variable Tax Expense and the Cost of Equity Capital
The Journal of the American Taxation Association, 2020ABSTRACT Prior studies provide mixed evidence on the relation between tax avoidance and cost of equity capital. To understand how this relation varies across firms, we model income tax as containing both a fixed component (like a tax credit or deduction) and a variable component (a tax rate) and investigate how each type of tax expense ...
Qintao Fan, David A. Guenther, Kaishu Wu
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Capitalization vs Expensing and the Behavior of R&D Expenditures
SSRN Electronic Journal, 2016We examine the effect of capitalization vs. expensing on UK firms’ R&D expenditures. Our investigation is motivated by the UK’s mandatory switch from UK GAAP to IFRS in 2005. Under UK GAAP, firms could elect to expense or capitalize development expenditures, but IFRS mandates capitalization.
Dennis Oswald, Ana Simpson, Paul Zarowin
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