کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1005990 938103 2010 26 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Incentive effects of bonus depreciation
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Incentive effects of bonus depreciation
چکیده انگلیسی

This study examines the effect on capital expenditures of “bonus depreciation,” which was intended to stimulate such spending by allowing businesses to immediately expense a portion of the cost of qualified capital expenditures from late 2001 through 2004. After controlling for many previously documented determinants of capital expenditures, some of our results indicate that capital expenditures during bonus depreciation’s availability were greater than those during the time it was not available, consistent with the expected effect. However, other results indicate that bonus depreciation had an insignificant effect on capital expenditures. These mixed findings generally persist through several sensitivity analyses. We interpret these results as weakly supportive evidence that Congress attained its goal of stimulating capital spending.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Public Policy - Volume 29, Issue 6, November–December 2010, Pages 578–603
نویسندگان
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