haku: @indexterm Financial reporting / yhteensä: 743
viite: 11 / 743
Tekijä:Jackson, S.B.
Rodgers, T.C.
Tuttle, B.
Otsikko:The effect of depreciation method choice on asset selling prices
Lehti:Accounting, Organizations and Society
2010 : NOV, VOL. 35:8, p. 757-774
Asiasana:accounting
depreciation
financial reporting
assets
prices
Kieli:eng
Tiivistelmä:This study examines whether an accounting choice made by firms for external financial reporting purposes influences the selling prices that managers seek to obtain when disposing of used capital assets. Using multiple contexts, methodologies, and participant groups, it is consistently found that managers sell used capital assets that have been depreciated using accelerated depreciation for lower prices than identical used capital assets depreciated using straight-line depreciation. There is also provided theory-consistent evidence that depreciation method-induced differences in accounting book values influence managers' asset selling price decisions due to the employed mental accounting process.
SCIMA tietueen numero: 274781
lisää koriin
SCIMA