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| Author: | Sundgren, S. Johansson, C. |
| Title: | The effects of the auditor's professional qualification and the firm's financial health on depreciation in Finland |
| Journal: | Accounting and Business Research
2004 : VOL. 34:2, p. 125-143 |
| Index terms: | Depreciation Depreciation accounting Gearing Finland |
| Freeterms: | Company financial health |
| Language: | eng |
| Abstract: | The relationship in Finland between the company's financial health and the depreciation policy is examined for a sample of 1610 company-years of data for mainly non-public companies. A negative correlation between leverage and depreciation is found in relation to depreciable assets. The finding is consistent with prior studies that show that companies with a higher leverage use income-increasing accounting methods. |
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