Information Content of Earnings for Write-Off Firms

DC Field	Value	Language
dc.contributor.author	최태희	-
dc.date.available	2018-12-06T04:46:02Z	-
dc.date.created	2018-02-07	-
dc.date.issued	2008-09	-
dc.identifier.issn	1598-172X	-
dc.identifier.uri	http://archives.kdischool.ac.kr/kdi_dev/handle/11125/28785	-
dc.description.abstract	Asset write－off has drawn the attention of researchers. Prior studies on unusual charge have focused on the market reaction to the announcement of the charge. In contrast, this paper investigates the market reaction to the earnings announcement in the following period. At this stage of research, I find strong evidence that the market reaction to the earnings announcement is asymmetric. Firms respond more positively to positive earnings surprise in the year following large write－offs.	-
dc.language	English	-
dc.publisher	한국경영컨설팅학회	-
dc.subject	Write-off, Information Content, Earnings Response Coefficient	-
dc.title	Information Content of Earnings for Write-Off Firms	-
dc.type	Article	-
dc.identifier.bibliographicCitation	경영컨설팅연구, v.8, no.3, pp.1 - 20	-
dc.description.journalClass	2	-
dc.description.isOpenAccess	N	-
dc.citation.endPage	20	-
dc.citation.number	3	-
dc.citation.startPage	1	-
dc.citation.title	경영컨설팅연구	-
dc.citation.volume	8	-
dc.contributor.affiliatedAuthor	최태희	-
dc.identifier.url	http://www.earticle.net/article.aspx?sn=88720	-
dc.type.docType	null	-