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Found 474 results for '"Write-off"', showing 1-10
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  1. Minnick, Kristina (2011): The role of corporate governance in the write-off decision
    The recent popularity of write-offs allows for examination of the role governance plays in the write-off decision. I find that well governed companies are more likely to announce write-offs. Additionally, better governed firms announce smaller write-offs relative to poorly governed firms.
    RePEc:eee:revfin:v:20:y:2011:i:4:p:130-145  Save to MyIDEAS
  2. Subhani, Muhammad Imtiaz & Hasan, Syed Akif & Osman, Ms. Amber (2012): Co-Integration in Write Offs ratios of the world
    Microfinance empower low-income individual who are capable of lifting themselves out of poverty if given access to financial services but most of microfinance institutions in the world “charge high rates but not make high returns on account of large credit write-offs”. This paper expects to ponder the association/ co-integration between the write off ratios of microfinance establishments of the globe. Quite many attempts have been observed to investigate the return vs. risk but no one tried to observe the co movements among the risks/ write offs ratios of different countries or region. The data of four regions of the world which include south Asian, African, East Asian Pacific and Latin American regions are taken while 15 Microfinance (MF) banks are opted from each region to interrogate the common trends in their write off ratios. The findings of this paper reveal that the write of ratios of South Asia and Africa MF banks are Co integrated while no common trends in write off ratios are found and observed in the MF banks of South Asian and East Asian regions and as well as South Asian and Latin American regions.
    RePEc:pra:mprapa:45143  Save to MyIDEAS
  3. Silvia Ferramosca & Giulio Greco & Marco Allegrini (2017): External audit and goodwill write-off
    Building on agency theory, we investigate whether and how salient external auditor characteristics (size, audit fees, non-audit fees, tenure) impact on the reported goodwill write-off. ... We find that Big-4 auditors are more prone to limit underestimated write-offs rather than overestimated write-offs and that auditors require higher fees from companies underestimating the write-offs. ... This preference can converge with the managerial interest to use unnecessary overestimated goodwill write-offs for earnings management purposes (e.g. to smooth the income or take big baths). Our findings do not support the hypotheses that non-audit fees and tenure affect the goodwill write-off.
    RePEc:kap:jmgtgv:v:21:y:2017:i:4:d:10.1007_s10997-016-9369-x  Save to MyIDEAS
  4. Wilson, GP (1996): Write-offs: Manipulation or impairment?
    No abstract is available for this item.
    RePEc:bla:joares:v:34:y:1996:i::p:171-177  Save to MyIDEAS
  5. Giampaolo Arachi & Valeria Bucci (2010): Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy
    This paper provides further empirical evidence on the relationship between taxes and financial reporting by focusing on accounting decisions to write-offs equity investments. ... In particular the tax deductibility of write-offs of equity investment was repealed in 2004. ... The econometric analysis delivers strong evidence that taxes affect the probability of write-offs. In contrast there is no evidence that taxes affect the magnitude of the write-offs. ... Surprisingly, the evidence of such trade-off is rather weak.
    RePEc:ces:ceswps:_3261  Save to MyIDEAS
  6. Yingmei Cheng & David Peterson & Karen Sherrill (2017): Admitting mistakes pays: the long term impact of goodwill impairment write-offs on stock prices
    Prior studies find a negative stock price reaction after goodwill impairment write-offs both in the short term and in the long term. ... We examine data from after the rule changes and find that investors continue to perceive goodwill write-offs as negative events in the short term, but contrary to previous studies, we find that investors perceive goodwill write-offs as positive news in the long term. ... However, firm operating performance only slightly improves after the write-off. The overall firm performance improvements are due to decreased non-recurring charges in the years subsequent to the write-off.
    RePEc:spr:jecfin:v:41:y:2017:i:2:d:10.1007_s12197-015-9349-z  Save to MyIDEAS
  7. Francis, J & Hanna, JD & Vincent, L (1996): Causes and effects of discretionary asset write-offs
    No abstract is available for this item.
    RePEc:bla:joares:v:34:y:1996:i::p:117-134  Save to MyIDEAS
  8. Elliott, JA & Hanna, JD (1996): Repeated accounting write-offs and the information content of earnings
    No abstract is available for this item.
    RePEc:bla:joares:v:34:y:1996:i::p:135-155  Save to MyIDEAS
  9. A. R. Jayaraman & Pradip Bhuyan (2020): Impact of NPA and loan write-offs on the profit efficiency of Indian banks
    In recent years, Indian banks witnessed a huge increase in gross non-performing assets and loan write-offs. ... Further, loan write-offs should not be merely viewed as cleaning of the balance sheet of the banks as it has a noticeable impact on their profit efficiency.
    RePEc:spr:decisn:v:47:y:2020:i:1:d:10.1007_s40622-020-00235-9  Save to MyIDEAS
  10. Ouidad Yousfi (2009): Leveraged Buy Out: Dynamic agency model with write-off option
    We present a dynamic agency model in which the LBO fund may write the entrepreneur's project off at the end of the starting stage to invest in a competitive project. ... Moreover, the write-off threat boosts the incentives of the entrepreneur and the LBO fund such that they provide high efforts.
    RePEc:hal:wpaper:hal-04140881  Save to MyIDEAS
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