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A mixed methods approach to studying asset replacement decisions

By Nattawoot Koowattanatianchai and Michael B Charles

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

Topics: finance research, accelerated depreciation, tax policy, investment, mixed methods approach, asset replacement decisions, innovation, Australia, rail freight industry, taxation, Business, Tourism and Travel
Publisher: ePublications@SCU
Year: 2015
DOI identifier: 10.1504/IJBIR.2015.071596
OAI identifier: oai:epubs.scu.edu.au:bus_tourism_pubs-1584
Provided by: ePublications@SCU
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