The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions - An Experimental Study

Originalpublikation

Ackermann, Hagen; Fochmann, Martin; Wolf, Nadja: The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions - An Experimental Study. In: International Journal of Financial Studies 4 (2016), Nr. 4, 19. DOI: https://doi.org/10.3390/ijfs4040019

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Zum Zitieren der Version im Repositorium verwenden Sie bitte diesen DOI: https://doi.org/10.15488/1601

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Zusammenfassung:
The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different choice situations. Using an experimental setting with different payment periods, we show that accelerated compared to straight-line depreciation can increase the willingness to invest as hypothesized by theory. However, this expected behavior is only observed in a more complex environment (with a subsidy) and not in a less complex environment (without a subsidy).
Lizenzbestimmungen: CC BY 4.0 Unported - https://creativecommons.org/licenses/by/4.0/
Publikationstyp: Article
Publikationsstatus: publishedVersion
Erstveröffentlichung: 2016
Schlagwörter (englisch): accelerated depreciation, behavioral accounting, behavioral taxation, portfolio choice, risk-taking behavior, straight-line depreciation, tax perception, taxation
Fachliche Zuordnung (DDC): 330 | Wirtschaft

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