haku: @indexterm Financial reporting / yhteensä: 743
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| 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. |
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