Results 111 to 120 of about 50,617 (255)
Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports [PDF]
Theoretical and Applied Economics, 2006 Our demarche is focused on understanding the accounting regulation process in Romania in order to accorde with the European Union Accounting Directives and the IAS/IFRS standards.
Victoria Bogdan, Dorina Popa
doaj
Depreciation, Deterioration and Obsolescence when there is Embodied or Disembodied Technical Change [PDF]
The paper considers how to measure capital in a model where technical progress is either embodied in new units of capital or it is "disembodied" and simply causes the price of capital services to fall.
Diewert, W. Erwin, Wykoff, Frank C.
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source
Depreciation of the Indian Currency: Implications for the Indian Economy. [PDF]
The Indian currency has depreciated by more than 20 per cent since April 2008 and breached its crucial 50-level against the greenback on sustained dollar purchases by foreign banks and stronger dollar overseas.
Sumanjeet Singh
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea +2 more
wiley +1 more source
The Role of Tax Depreciation for Investment Decisions: A Comparison of European Transition Countries [PDF]
This study compares incentive effects of various tax depreciation methods currently adopted in European transition economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in combination ...
Doina Maria Radulescu, Chang Woon Nam
core
Financial Health and Environmental Transparency in the Catalan Pharmaceutical Sector (2019–2023)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between financial health (2019–2023) and the transparency of environmental information disclosure in leading Catalan pharmaceutical companies. Based on an economic–financial analysis of financial statements and environmental information reported in accordance with the European Sustainability Reporting ...
Núria Arimany‐Serrat +3 more
wiley +1 more source
Trading and the Tax Shelter Value of Depreciable Real Estate [PDF]
For well-diversified investors in depreciable real estate, the trading decision may be made with the sole objective of maximizing the property's depreciation tax shelter net of all capital gain taxes and transaction costs.This paper develops a dynamic ...
David C. Ling, Patric H. Hendershott
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT In recent decades, manufacturing companies have increasingly adopted product‐service systems (PSSs) business models combining products and services. PSS solutions aim for greater sustainable performance across the triple bottom line (TBL) dimensions; however, the literature emphasises the significance of accurately assessing sustainability ...
Veronica Arioli +4 more
wiley +1 more source
The Theorem of Proportionality in Mainstream Capital Theory: An Assessment of its Applicability [PDF]
This paper surveys and assesses the empirical literature that bears on the applicability of the theorem of proportionality, which asserts that depreciation is proportional to the outstanding capital stock.
Bitros, George C.
core