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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.

An analysis of accelerated depreciation

Wilder, Carlton Eugene, 1921- January 1955 (has links)
No description available.

Die Abschreibung und ihre Stellung in der Selbstkostenrechnung ...

Gerlach, Kurt, January 1928 (has links)
Inaug.-diss.--Jena. / Lebenslauf. "Literaturverzeichnis": p. 101-102.

Recording and computing depreciation on the IBM 650 magnetic drum electronic data processing machine

Metcalf, Kenneth Charles, 1929- January 1957 (has links)
No description available.

Accounting for depreciable fixed assets,

Avery, Harold Gardner, January 1940 (has links)
Thesis (Ph. D.)--Columbia University, 1940. / Vita. Bibliography: p. 192-196. Also issued in print.

Accounting for depreciable fixed assets,

Avery, Harold Gardner, January 1940 (has links)
Thesis (Ph. D.)--Columbia University, 1940. / Vita. eContent provider-neutral record in process. Description based on print version record. Bibliography: p. 192-196.

Machinery replacement analysis for profit-making organizations /

Beers, Carl Keith. January 1957 (has links)
Thesis (M.S.)--Ohio State University, 1957. / Includes bibliographical references. Available online via OhioLINK's ETD Center

Abschreibungsbegriff und Abschreibungsmethoden im betriebswirtschaftlichen Schrifttum ...

Schütz, Alexander, January 1928 (has links)
Inaug.-diss.--Jena. / Lebenslauf. "Literaturverzeichnis": p. 81-82.


Butler, Reginald Henry Brinton. January 1912 (has links) (PDF)
Thesis--University of Missouri, School of Mines and Metallurgy, 1912. / The entire thesis text is included in file. Typescript. Illustrated by author. Title from title screen of thesis/dissertation PDF file (viewed March 11, 2009) Includes bibliographical references (p. [2]).

A comparison of accountants' and engineers' concepts of depreciation and appreciation

Mitchell, Walter Ford. January 1933 (has links)
Call number: LD2668 .T4 1933 M52


RUSBARSKY, MARK KEVIN. January 1986 (has links)
This study extends previous work which attempted to describe why different managers use different accounting techniques (for financial reporting purposes only). The focus is accounting changes, specifically depreciation changes, both to and from accelerated methods. Seven hypotheses are proposed. Three of them predict a negative relationship between a manager's use of accelerated depreciation and (1) the firm's debt/equity ratio, (2) the existence of a bonus plan based on accounting income and (3) the potential impact of a depreciation change on earnings. These three hypotheses are referred to as H(D/E), H(BONUS) and H(IMPACT), respectively. The other four hypotheses predict a positive relationship between a manager's use of accelerated depreciation and (1) firm size, (2) the degree of voting control exercised by insiders, (3) the strength of current earnings relative to the preceding year's, and (4) industry-wide barriers to entry. These are referred to as H(SIZE), H(CTRL), H(EPS) and H(BTE), respectively. Designating accelerated as A and straight-line as S, the (tax/book) depreciation changes studied are the switch from S/S to A/A in 1954 and the switches from A/A to A/S in 1968 and 1969. All seven hypotheses were jointly tested with respect to the A/A to A/S changes in 1968 and 1969. The 1968 multivariate results indicate varying degrees of support for all the hypotheses except H(BTE), while the 1969 multivariate results support only H(D/E), H(BONUS) and H(SIZE). Only five hypotheses were jointly tested with respect to the change from S/S in 1954 (not H BONUS or H BTE ). Support is offered for H(SIZE), H(D/E) and H(CTRL), but not for H(EPS) or H(IMPACT). Further, the 1954 support is strongest when the 1968/1969 "switchback" firms are excluded from the analysis; that is, when the sample includes only firms which consistently used S as opposed to A for book purposes both before and after 1968-1969. Additional analyses used 1968 data for firms which switched from A/A to A/S in 1969. These "prior year" analyses reveal little new information except to suggest that the D/E ratio of the 1969 "switchers" rose significantly in 1969 from its 1968 level.

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