We develop a model that measures the difference between economic and accounting depreciation under various economic settings. We test the theory on various industries.
Economic Depreciation, Accounting Depreciation, and Their Relation to Current Cost Accounting,' Journal of Accounting, Auditing & Finance, Vol. 9, No. 1, (1994), pp. 41-60
BAR-YOSEF, SASSON;
1994
Abstract
We develop a model that measures the difference between economic and accounting depreciation under various economic settings. We test the theory on various industries.
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