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Write-offs: Manipulation or impairment? Discussion

Author

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  • Wilson, GP

Abstract

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Suggested Citation

  • Wilson, GP, 1996. "Write-offs: Manipulation or impairment? Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 34, pages 171-177.
    • Handle: RePEc:bla:joares:v:34:y:1996:i::p:171-177
    DOI: https://hdl.handle.net/10.2307/2491432
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    Citations

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    Cited by:

    1. Chia-Ling Chao & Shwu-Min Horng, 2013. "Asset write-offs discretion and accruals management in Taiwan: the role of corporate governance," Review of Quantitative Finance and Accounting, Springer, vol. 40(1), pages 41-74, January.
    2. Begoña Giner & Francisca Pardo, 2015. "How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?," Journal of Business Ethics, Springer, vol. 132(1), pages 21-40, November.

    More about this item

    Keywords

    Asset write-offs; Asset impairment; Earnings Management;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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