Concepedia

Borrowing Costs Capitalization

Borrowing Costs Capitalization is a financial accounting method that allocates interest expenses incurred during the acquisition, construction, or production of a qualifying asset to the cost of that asset, thereby distinguishing it from expensing such costs immediately.

23

Publications

958

Citations

53

Authors

29

Institutions

Publications per year

2017–2026

7

Parents

Publications

23

Misallocation and financial market frictions: Some direct evidence from the dispersion in borrowing costs

Simon Gilchrist, Jae Sim, Egon Zakrajšek · Review of Economic Dynamics · 2012 · 179 citations · Full text

, , +16

The effect of countries’ ESG ratings on their sovereign borrowing costs

Patricia Crifo, Marc-Arthur Diaye, Rim Oueghlissi · The Quarterly Review of Economics and Finance · 2017 · 142 citations · Full text

, , +14

The Treasury's Experiment with Single-Price Auctions in the Mid-1970s: Winner's or Taxpayer's Curse?

David P. Simon · The Review of Economics and Statistics · 1994 · 75 citations

, , +13

Collective Action Clauses for the Eurozone

Michael Bradley, Mitu Gulati · European Finance Review · 2013 · 54 citations · Full text

, , +14

Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws

Stephanie F. Cheng, Gus De Franco, Pengkai Lin · Journal of Accounting and Economics · 2022 · 51 citations · Full text

, , +17

1–5 of 23

Authors

53

  1. NR
    Natalia Reisel

    Fordham University, United States

    2 publications · 48 citations

    2

    h-index

  2. SG
    Simon Gilchrist

    National Bureau of Economic Research, United States

    2 publications · 189 citations

    2

    h-index

  3. SD
    Selva Demiralp

    Koç University, Türkiye

    2 publications · 34 citations

    2

    h-index

  4. DA
    Deniz Anginer

    Simon Fraser University, Canada

    2 publications · 33 citations

    2

    h-index

  5. JS
    Jae Sim

    Federal Reserve Board of Governors, United States

    2 publications · 189 citations

    2

    h-index

1–5 of 53

Institutions

29

  1. Federal Reserve

    Washington D.C., United States

    3 h-index

    5 publications

    424 citations

  2. Federal Reserve Board of Governors

    Washington D.C., United States

    2 h-index

    4 publications

    378 citations

  3. Syracuse University

    Syracuse, United States

    2 h-index

    2 publications

    33 citations

  4. University of Alabama

    Tuscaloosa, United States

    2 h-index

    2 publications

    48 citations

  5. Fordham University

    New York, United States

    2 h-index

    2 publications

    48 citations

  6. Koç University

    Istanbul, Türkiye

    2 h-index

    3 publications

    58 citations

  7. The University of Texas at Dallas

    Richardson, United States

    2 h-index

    2 publications

    48 citations

  8. Boston University

    Boston, United States

    2 h-index

    2 publications

    189 citations

1–8 of 29

Venues

  1. SSRN Electronic Journal

    Repository · 6 publications · 123 citations

    6

    h-index

  2. Journal of Banking & Finance

    3 publications · 80 citations

    3

    h-index

  3. Journal of Public Economics

    1 publications · 27 citations

    1

    h-index

  4. Journal of Business Finance &amp Accounting

    1 publications · 49 citations

    1

    h-index

  5. Journal of Accounting and Economics

    1 publications · 51 citations

    1

    h-index

1–5