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Depreciation Rules and the Relation between Marginal and Historical Cost

Citations

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Cited by:

  1. Christian Lohmann & Nils Crasselt, 2020. "Accounting for provisions: an economic analysis of intertemporal cost allocations and their incentive properties," Journal of Business Economics, Springer, vol. 90(5), pages 825-844, June.
  2. Stefan J. Reichelstein & Anshuman Sahoo, 2015. "Cost- and Price Dynamics of Solar PV Modules," CESifo Working Paper Series 5674, CESifo.
  3. Özge .Ic{s}legen & Stefan Reichelstein, 2011. "Carbon Capture by Fossil Fuel Power Plants: An Economic Analysis," Management Science, INFORMS, vol. 57(1), pages 21-39, January.
  4. Livdan, Dmitry & Nezlobin, Alexander, 2021. "Investment, capital stock, and replacement cost of assets when economic depreciation is non-geometric," Journal of Financial Economics, Elsevier, vol. 142(3), pages 1444-1469.
  5. Stephen H. Penman & Xiao-Jun Zhang, 2021. "Connecting book rate of return to risk and return: the information conveyed by conservative accounting," Review of Accounting Studies, Springer, vol. 26(1), pages 391-423, March.
  6. Alexander Nezlobin & Madhav V. Rajan & Stefan Reichelstein, 2012. "Dynamics of Rate-of-Return Regulation," Management Science, INFORMS, vol. 58(5), pages 980-995, May.
  7. Dmitry Livdan & Alexander Nezlobin, 2017. "Accounting rules, equity valuation, and growth options," Review of Accounting Studies, Springer, vol. 22(3), pages 1122-1155, September.
  8. Robert D. Cairns, 2013. "The fundamental problem of accounting," Canadian Journal of Economics, Canadian Economics Association, vol. 46(2), pages 634-655, May.
  9. Livdan, Dmitry & Nezlobin, Alexander, 2022. "Incentivizing irreversible investment," LSE Research Online Documents on Economics 110531, London School of Economics and Political Science, LSE Library.
  10. Alexander Nezlobin, 2012. "Accrual Accounting, Informational Sufficiency, and Equity Valuation," Journal of Accounting Research, Wiley Blackwell, vol. 50(1), pages 233-273, March.
  11. Alexander Nezlobin & Madhav V. Rajan & Stefan Reichelstein, 2016. "Structural properties of the price-to-earnings and price-to-book ratios," Review of Accounting Studies, Springer, vol. 21(2), pages 438-472, June.
  12. Gunther Friedl & Stefan Reichelstein & Amadeus Bach & Maximilian Blaschke & Lukas Kemmer, 2023. "Applications of the levelized cost concept," Journal of Business Economics, Springer, vol. 93(6), pages 1125-1148, August.
  13. Christian Lohmann, 2015. "Managerial incentives for capacity investment decisions," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 27-49, April.
  14. Niklas Lampenius & Tobias Buerkle, 2014. "Arguments in Favour of Tax Neutral Cost Allocation," Abacus, Accounting Foundation, University of Sydney, vol. 50(3), pages 296-313, September.
  15. Ieva Kozlovska, 2015. "The impact of long-lived non-financial assets depreciation/amortization method on financial statements," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 4(2), pages 91-108.
  16. Savita A. Sahay, 2014. "Transfer Pricing in a Multi-Product Environment," Accounting and Finance Research, Sciedu Press, vol. 3(4), pages 132-132, August.
  17. Stephan Leitner, 2021. "On the Role of Incentives in Evolutionary Approaches to Organizational Design," Papers 2105.04514, arXiv.org, revised May 2021.
  18. John Christensen, 2011. "Good Analytical Research," European Accounting Review, Taylor & Francis Journals, vol. 20(1), pages 41-51.
  19. Stefan Reichelstein & Anna Rohlfing-Bastian, 2014. "Levelized Product Cost: Concept and Decision Relevance," CESifo Working Paper Series 4590, CESifo.
  20. Sunil Dutta & Stefan J. Reichelstein, 2019. "Capacity Rights and Full Cost Transfer Pricing," CESifo Working Paper Series 7968, CESifo.
  21. Sunil Dutta & Stefan Reichelstein, 2021. "Capacity Rights and Full-Cost Transfer Pricing," Management Science, INFORMS, vol. 67(2), pages 1303-1325, February.
  22. Russell Pittman, 2009. "Who Are You Calling Irrational? Marginal Costs, Variable Costs, and the Pricing Practices of Firms," EAG Discussions Papers 200903, Department of Justice, Antitrust Division.
  23. Küpper, Hans-Ulrich & Pedell, Burkhard, 2016. "Which asset valuation and depreciation method should be used for regulated utilities? An analytical and simulation-based comparison," Utilities Policy, Elsevier, vol. 40(C), pages 88-103.
  24. Maureen McNichols & Madhav V. Rajan & Stefan Reichelstein, 2014. "Conservatism Correction for the Market-To-Book Ratio and Tobin's q," CESifo Working Paper Series 4626, CESifo.
  25. Gunther Friedl & Hans-Ulrich Küpper, 2011. "Historische Kosten oder Long Run Incremental Costs als Kostenmaßstab für die Preisgestaltung in regulierten Märkten?," Schmalenbach Journal of Business Research, Springer, vol. 63(64), pages 98-128, January.
  26. Ahmad Bukola UTHMAN & Zayyad Abdul-BAKI, 2014. "The value-relevance of accounting information in Nigeria: analysts’ perception in the IFRS regime," The Journal of Accounting and Management, Danubius University of Galati, issue 1, pages 43-60, April.
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