Results 51 to 60 of about 50,617 (255)
Analysis of Economic Depreciation for Multi-Family Property [PDF]
This paper uses a hedonic pricing model and National Council of Real Estate Investment Fiduciaries data to estimate economic depreciation for multi-family real estate.
Jeffrey D. Fisher +3 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu +2 more
wiley +1 more source
The Straight-Line Depreciation is Wanted, Dead or Alive [PDF]
We propose a simple axiomatic system that any depreciation method¡ªcomplying with the core of the accounting of depreciation¡ªmust obey. We show that, while none of the prevalent depreciation methods (e.g., straight-line) ex ante conforms to these ...
Yoram Margalioth +2 more
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Connecting Thoughts and Actions: A Managerial Process Model on Circular Business Model Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT Addressing environmental grand challenges such as resource scarcity requires circular business model innovation (CBMI) that enables firms to efficiently close and slow resource cycles through novel activity systems. Drawing on a grounded theory approach based on 59 in‐depth interviews with top managers from Swiss SMEs, we developed a process ...
Fabian Takacs, Karolin Frankenberger
wiley +1 more source
Simple and extended reproduction of fixed assets: a retrospective and current trends
Путеводитель предпринимателя, 2020 The article deals with the reproduction of fixed assets. The definitions of the notion «Reproduction» of various authors are given and their analysis is carried out.
N. L. Antonova, L. A. Antonov
doaj
Rules of Fixed Assets Accounting Should Be Changed
Учёт. Анализ. Аудит, 2020 Nowadays the role of accounting in managing the economy of businesses is increasing. Accounting is one of the main information sources for making managerial decisions in organizations.
V. G. Get’man
doaj +1 more source
Capital Stock Depreciation, Tax Rules, and Composition of Aggregate Investment [PDF]
I estimate time varying aggregate capital stock depreciation rates for the post-war U.S. economy using capital-investment evolution equation along with the data on the annual net capital stock and corresponding quarterly gross investment series.
Daniel Levy
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Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Some questions in the application of tax regulations leasing
Путеводитель предпринимателя, 2020 В данной статье рассматриваются некоторые наиболее часто встречающиеся в практике проблематичные моменты налогового законодательства, которые присутствуют в ряде нормативных документах, применяемых на территории РФ при использовании лизинговой формы ...
R. V. Egorov, D. V. Ognev
doaj
Optimal Tax Depreciation Lives and Charges under Regulatory Constraints [PDF]
Depreciation is not only a representation of the loss in asset-value over time.It is also a strategic tool for management and can be used to minimize tax payments.In this paper we derive the depreciation scheme that minimizes the expected value of the ...
De Waegenaere, A.M.B., Wielhouwer, J.L.
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