Asset Write-offs: An Empirical Investigation of Timeliness
نویسندگان
چکیده
منابع مشابه
Timeliness of Asset Write-offs
Anecdotal evidence shows that managers have plenty of discretion to manage the timing of write-offs to take action related to earnings management. In this paper, I examine whether write-offs are recorded in a timely manner. In particular, I investigate the association between asset write-offs and the market return over a long window as a metric of testing the timeliness of write offs. The resul...
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ژورنال
عنوان ژورنال: Asia-Pacific Journal of Accounting & Economics
سال: 2008
ISSN: 1608-1625,2164-2257
DOI: 10.1080/16081625.2008.9720806