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Tax Compliance and Investment Incentives: Firm Responses to Accelerated Depreciation in China
Journal of Economic Behavior and Organization, 2019We evaluate the effects of a Chinese accelerated depreciation policy that occurred in 2014 on firm investment. We present three findings. First, on average, the policy increased firms’ investment in eligible capital, especially the purchase of equipment ...
Ziying Fan, Yu Liu
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Budget Depreciation: When Budgeting Early Increases Spending
, 2020While budgeting in advance is seen as a good practice to control spending, this research shows that budgeting too early for a specific purchase may increase spending.
Yuna Choe, Christina Kan
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The Economic Depreciation of Real Estate: Cross-Sectional Variations and Their Return Implications
Pacific-Basin Finance Journal, 2019This study analyzes how real estate depreciates in economic value as it ages. The economic depreciation of real estate affects investment decisions by decreasing appreciation returns and increasing income returns.
Jiro Yoshida
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Currency Depreciation and Emerging Market Corporate Distress
Management Sciences, 2017How do emerging market corporates fare during periods of currency depreciation? We find that non-financial firms that exploit favorable global financing conditions to issue US dollar bonds and build cash balances are also those whose share price is most ...
Valentina Bruno, H. Shin
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Asset Impairment and Depreciation before the 15th Century
Accounting Historians Journal, 2018This paper investigates impairment and depreciation accounting in the 13th to 15th century. It finds that the first known instance of impairment accounting was in 1321, while for depreciation, it was 1399 not, as has previously been claimed, 1299.
M. Kuter +3 more
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A column generation tailored to electric vehicle routing problem with nonlinear battery depreciation
Computers & Operations Research, 2022Yongsen Zang, Mei-jia Wang, Mingyao Qi
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