Some economic determinants of the depreciation policy decisions of firms operating in Greece

Christos Tzovas

Global Business and Economics Review, 2007, vol. 9, issue 4, 418-428

Abstract: This paper examines the factors that influence the accounting policy decisions of the industrial firms operating in Greece. In Greece, tax accounting and financial accounting coincide. It is expected that firms will be concerned about the reduction of their tax liability. This paper will investigate whether other factors influence firms' accounting-policy decisions inducing them to deviate from a tax minimisation policy. The issues of interest are investigated with reference to the depreciation policy decisions of a sample of industrial firms operating in Greece. The findings of this investigation provide some indication that the accounting policy decisions of Greek firms may not be exclusively driven by tax considerations.

Keywords: economic determinants; accounting policy decisions; non-tax costs; tax benefits; Greece; depreciation policy. (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:ids:gbusec:v:9:y:2007:i:4:p:418-428

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