A mixed methods approach to studying asset replacement decisions
by Nattawoot Koowattanatianchai; Michael B. Charles
International Journal of Business Innovation and Research (IJBIR), Vol. 9, No. 5, 2015

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.

Online publication date: Fri, 04-Sep-2015

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