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...

To compare the timeliness of nongovernmental and governmental communications of infectious disease outbreaks and evaluate trends for each over time, we investigated the time elapsed from the beginning of an outbreak to public reporting of the event. We found that governmental sources improved the timeliness of public reporting of infectious disease outbreaks during the study period.

ABSTRACT This article aimed to examine the timeliness of goodwill impairment perceived by Brazilian capital market. Despite it being widely studied internationally, has not yet been empirically investigated in Brazil, given that previous studies focus on determinants this loss, its disclosure, or manager behavior. question is relevant primarily due context standardization International Accounti...

This paper sketches a hard real-time programming language featuring operators for expressing timeliness requirements in an abstract, implementation-independent way and presents parts of the design and veriication of a provably correct code generator for that language. The notion of implementation correctness used as an implicit speciication of the code generator pays attention to timeliness req...