Asset Write-offs: An Empirical Investigation of Timeliness
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Choi, Tae Hee | - |
dc.date.available | 2018-12-06T04:46:05Z | - |
dc.date.created | 2018-02-07 | - |
dc.date.issued | 2008-04 | - |
dc.identifier.issn | 1608-1625 | - |
dc.identifier.uri | https://archives.kdischool.ac.kr/handle/11125/28789 | - |
dc.identifier.uri | 10.1080/16081625.2008.9720806 | - |
dc.description.abstract | 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 results suggest that write-offs are recorded in a less timely manner than other components of earnings. | - |
dc.language | English | - |
dc.publisher | Taylor & Francis | - |
dc.subject | Write-off, aggregate earnings, aggregate return, timeliness of earnings, earnings management | - |
dc.title | Asset Write-offs: An Empirical Investigation of Timeliness | - |
dc.type | Article | - |
dc.identifier.bibliographicCitation | Asia Pacific journal of Accounting and Economics, vol. 15, no. 1, pp. 11-27 | - |
dc.description.journalClass | 1 | - |
dc.description.isOpenAccess | N | - |
dc.identifier.wosid | 000207485500002 | - |
dc.citation.endPage | 27 | - |
dc.citation.number | 1 | - |
dc.citation.startPage | 11 | - |
dc.citation.title | Asia Pacific journal of Accounting and Economics | - |
dc.citation.volume | 15 | - |
dc.contributor.affiliatedAuthor | Choi, Tae Hee | - |
dc.identifier.doi | 10.1080/16081625.2008.9720806 | - |
Click the button and follow the links to connect to the full text. (KDI CL members only)
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.