Timeliness of Asset Write-offs

Title
Timeliness of Asset Write-offs
Authors
Choi, Tae Hee
Keywords
Write-off; Aggregate earnings; aggregate return; Timeliness of earnings; earnings management
Issue Date
2015-11-20
Series/Report no.
KDI Working Paper Series;06-03
Abstract
Anecdotal evidence shows that managers have plenty of discretion to manage the timing of write-o®s to take action related to earnings management. In this paper, I examine whether write-o®s are recorded in a timely manner. In particular, I investigate the association between asset write-o®s and the market return over a long window as a metric of testing the timeliness of write o®s. The result suggest that write-o®s are recorded in a less timely manner compared to other components of earnings.
URI
http://archives.kdischool.ac.kr/handle/11125/17069
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KDI School Working Paper Series


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