A mixed methods approach to studying asset replacement decisions

Nattawoot Koowattanatianchai and Michael B. Charles

International Journal of Business Innovation and Research, 2015, vol. 9, issue 5, 544-567

Abstract: Research on taxation policy has traditionally been undertaken using quantitative methods, although it is increasingly obvious that such work cannot take place in a contextual vacuum. The use of taxation policy to encourage innovation in the Australian rail freight industry was assessed via a quantitative model, but the results were contrasted with interview data gleaned from industry decision makers. While the quantitative model predicted that acceleration depreciation schedules would encourage innovation, a variety of contextual and institutional factors, as indicated by industry decision makers, were found to limit investment. Finally, a focus group was used to test the validity of both aspects of the research. The study represents a case in point for using a mixed methods approach in finance research.

Keywords: finance research; accelerated depreciation; tax policy; investment; mixed methods approach; asset replacement decisions; innovation; Australia; rail freight industry; taxation. (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbire:v:9:y:2015:i:5:p:544-567

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