The 'Depreciation Capital-Allowance Transform' (D-CAT) Model: Decomposing the Divergence between Accounting Depreciation and Tax Depreciation
| Title: | The 'Depreciation Capital-Allowance Transform' (D-CAT) Model: Decomposing the Divergence between Accounting Depreciation and Tax Depreciation |
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| Authors: | YONG, Kenneth Voon Ken |
| Source: | SSRN Electronic Journal ; ISSN 1556-5068 |
| Publisher Information: | Elsevier BV |
| Publication Year: | 2014 |
| Collection: | ScienceDirect (Elsevier - Open Access Articles via Crossref) |
| Document Type: | article in journal/newspaper |
| Language: | English |
| DOI: | 10.2139/ssrn.2385465 |
| Availability: | http://dx.doi.org/10.2139/ssrn.2385465 |
| Accession Number: | edsbas.D9E97C8F |
| Database: | BASE |