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Intertemporal Cost Allocation and Investment Decisions

Citations

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Cited by:

  1. Max Rehberger & Michael Hiete, 2020. "Allocation of Environmental Impacts in Circular and Cascade Use of Resources—Incentive-Driven Allocation as a Prerequisite for Cascade Persistence," Sustainability, MDPI, vol. 12(11), pages 1-28, May.
  2. Raith, Michael, 2012. "Optimal incentives and the time dimension of performance measurement," Journal of Economic Theory, Elsevier, vol. 147(6), pages 2158-2189.
  3. Pfaff, & Troßmann,, 2016. "Die Kosten- und Leistungsrechnung – Ein Blick auf mehr als 70 Jahre Vergangenheit und eine spannende Zukunft," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 70(4), pages 365-386.
  4. Livdan, Dmitry & Nezlobin, Alexander, 2021. "Investment, capital stock, and replacement cost of assets when economic depreciation is non-geometric," Journal of Financial Economics, Elsevier, vol. 142(3), pages 1444-1469.
  5. Dmitry Livdan & Alexander Nezlobin, 2017. "Accounting rules, equity valuation, and growth options," Review of Accounting Studies, Springer, vol. 22(3), pages 1122-1155, September.
  6. Nezlobin, Alexander, 2018. "Dynamic Investment Models in Accounting Research," Foundations and Trends(R) in Accounting, now publishers, vol. 12(3), pages 216-297, December.
  7. Gunther Friedl, 2011. "Kostenbasierte Preisregulierung, Realoptionen und Investitionsanreize," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 136-156, January.
  8. Williams, Michael A. & Baek, Grace & Park, Leslie Y. & Zhao, Wei, 2016. "Global evidence on the distribution of economic profit rates," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 458(C), pages 356-363.
  9. Elham Daadmehr, 2025. "Resilience and Asset Pricing in COVID-19 Disaster," Economies, MDPI, vol. 13(5), pages 1-35, May.
  10. Gunther Friedl & Stefan Reichelstein & Amadeus Bach & Maximilian Blaschke & Lukas Kemmer, 2023. "Applications of the levelized cost concept," Journal of Business Economics, Springer, vol. 93(6), pages 1125-1148, August.
  11. Margaret A. Abernethy & Jan Bouwens & Laurence Van Lent, 2013. "The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 925-961, September.
  12. Rogerson William P, 2011. "On the Relationship Between Historic Cost, Forward Looking Cost and Long Run Marginal Cost," Review of Network Economics, De Gruyter, vol. 10(2), pages 1-31, June.
  13. Stefan Reichelstein & Anna Rohlfing-Bastian, 2014. "Levelized Product Cost: Concept and Decision Relevance," CESifo Working Paper Series 4590, CESifo.
  14. Sunil Dutta & Stefan J. Reichelstein, 2019. "Capacity Rights and Full Cost Transfer Pricing," CESifo Working Paper Series 7968, CESifo.
  15. Küpper, Hans-Ulrich & Pedell, Burkhard, 2016. "Which asset valuation and depreciation method should be used for regulated utilities? An analytical and simulation-based comparison," Utilities Policy, Elsevier, vol. 40(C), pages 88-103.
  16. Sunil Dutta & Stefan Reichelstein, 2010. "Decentralized capacity management and internal pricing," Review of Accounting Studies, Springer, vol. 15(3), pages 442-478, September.
  17. Christian Lohmann & Nils Crasselt, 2020. "Accounting for provisions: an economic analysis of intertemporal cost allocations and their incentive properties," Journal of Business Economics, Springer, vol. 90(5), pages 825-844, June.
  18. Özge .Ic{s}legen & Stefan Reichelstein, 2011. "Carbon Capture by Fossil Fuel Power Plants: An Economic Analysis," Management Science, INFORMS, vol. 57(1), pages 21-39, January.
  19. Robert F. Göx, 2010. "Discussion of “decentralized capacity management and internal pricing”," Review of Accounting Studies, Springer, vol. 15(3), pages 479-502, September.
  20. Stephen H. Penman & Xiao-Jun Zhang, 2021. "Connecting book rate of return to risk and return: the information conveyed by conservative accounting," Review of Accounting Studies, Springer, vol. 26(1), pages 391-423, March.
  21. Alexander Nezlobin & Madhav V. Rajan & Stefan Reichelstein, 2012. "Dynamics of Rate-of-Return Regulation," Management Science, INFORMS, vol. 58(5), pages 980-995, May.
  22. Reynaud, Arnaud & Thomas, Alban, 2013. "Firm's profitability and regulation in water and network industries: An empirical analysis," Utilities Policy, Elsevier, vol. 24(C), pages 48-58.
  23. Deng, Binbin, 2016. "A Simple Model of Managerial Incentives and Portfolio-Investment Decision," MPRA Paper 79959, University Library of Munich, Germany.
  24. Bistline, John E. & Comello, Stephen D. & Sahoo, Anshuman, 2018. "Managerial flexibility in levelized cost measures: A framework for incorporating uncertainty in energy investment decisions," Energy, Elsevier, vol. 151(C), pages 211-225.
  25. Livdan, Dmitry & Nezlobin, Alexander, 2022. "Incentivizing irreversible investment," LSE Research Online Documents on Economics 110531, London School of Economics and Political Science, LSE Library.
  26. Gunther Friedl & Björn Anton, 2010. "Anforderungen an ein wertorientiertes Management Accounting in Banken," Schmalenbach Journal of Business Research, Springer, vol. 62(61), pages 83-107, January.
  27. Geelen, Thomas & Hajda, Jakub & Morellec, Erwan & Winegar, Adam, 2024. "Asset life, leverage, and debt maturity matching," Journal of Financial Economics, Elsevier, vol. 154(C).
  28. Alexander Nezlobin & Madhav V. Rajan & Stefan Reichelstein, 2016. "Structural properties of the price-to-earnings and price-to-book ratios," Review of Accounting Studies, Springer, vol. 21(2), pages 438-472, June.
  29. Christian Lohmann, 2015. "Managerial incentives for capacity investment decisions," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 27-49, April.
  30. Sunil Dutta & Stefan Reichelstein, 2021. "Capacity Rights and Full-Cost Transfer Pricing," Management Science, INFORMS, vol. 67(2), pages 1303-1325, February.
  31. Maureen McNichols & Madhav V. Rajan & Stefan Reichelstein, 2014. "Conservatism correction for the market-to-book ratio and Tobin’s q," Review of Accounting Studies, Springer, vol. 19(4), pages 1393-1435, December.
  32. Alexander Nezlobin & Stefan Reichelstein & Yanruo Wang, 2015. "Managerial performance evaluation for capacity investments," Review of Accounting Studies, Springer, vol. 20(1), pages 283-318, March.
  33. Maureen McNichols & Madhav V. Rajan & Stefan Reichelstein, 2014. "Conservatism Correction for the Market-To-Book Ratio and Tobin's q," CESifo Working Paper Series 4626, CESifo.
  34. Stephan Leitner & Doris Behrens, 2015. "On the fault (in)tolerance of coordination mechanisms for distributed investment decisions," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(1), pages 251-278, March.
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