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Causes and effects of discretionary asset write-offs

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Cited by:

  1. Tadeusz Dudycz & Jadwiga Praźników, 2020. "Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review," Sustainability, MDPI, vol. 12(4), pages 1-24, February.
  2. Kim Trottier, 2013. "The Effect of Reversibility on a Manager's Decision to Record Asset Impairments," Accounting Perspectives, John Wiley & Sons, vol. 12(1), pages 1-22, March.
  3. Demerjian, Peter R., 2011. "Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 178-202.
  4. Francis, Jennifer, 2001. "Discussion of empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 309-319, September.
  5. Avallone, Francesco & Quagli, Alberto, 2015. "Insight into the variables used to manage the goodwill impairment test under IAS 36," Advances in accounting, Elsevier, vol. 31(1), pages 107-114.
  6. Abdul Majid, Jamaliah, 2015. "Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(3), pages 199-214.
  7. Olante, Maria Elena, 2013. "Overpaid acquisitions and goodwill impairment losses — Evidence from the US," Advances in accounting, Elsevier, vol. 29(2), pages 243-254.
  8. Theodore E. Christensen & Gyung H. Paik & Earl K. Stice, 2008. "Creating a Bigger Bath Using the Deferred Tax Valuation Allowance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(5‐6), pages 601-625, June.
  9. Isaksson, Olov H.D. & Seifert, Ralf W., 2016. "Quantifying the bullwhip effect using two-echelon data: A cross-industry empirical investigation," International Journal of Production Economics, Elsevier, vol. 171(P3), pages 311-320.
  10. Kevin B. Hendricks & Manpreet Hora & Vinod R. Singhal, 2015. "An Empirical Investigation on the Appointments of Supply Chain and Operations Management Executives," Management Science, INFORMS, vol. 61(7), pages 1562-1583, July.
  11. Yves Mard & Sylvain Marsat, 2009. "Earnings management surrounding CEO changes in France [La gestion du résultat comptable autour d'un changement de dirigeant en France]," Post-Print hal-02156582, HAL.
  12. Yves Mard & Sylvain Marsat, 2008. "Les stratégies comptables entourant un changement de dirigeant en France," Post-Print halshs-00525427, HAL.
  13. Richard A. Hunt & David M. Townsend & Elham Asgari & Daniel A. Lerner, 2019. "Bringing It All Back Home: Corporate Venturing and Renewal Through Spin-ins," Entrepreneurship Theory and Practice, , vol. 43(6), pages 1166-1193, November.
  14. Andrew S. Hilton & Patricia C. O'Brien, 2009. "Inco Ltd.: Market Value, Fair Value, and Management Discretion," Journal of Accounting Research, Wiley Blackwell, vol. 47(1), pages 179-211, March.
  15. Field, Laura & Lowry, Michelle & Shu, Susan, 2005. "Does disclosure deter or trigger litigation?," Journal of Accounting and Economics, Elsevier, vol. 39(3), pages 487-507, September.
  16. 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.
  17. Richard Frankel & Hagit Levy & Ron Shalev, 2017. "Factors Associated with the Year-End Decline in Working Capital," Management Science, INFORMS, vol. 63(2), pages 438-458, February.
  18. Pimpana Peetathawatchai & Kittima Acaranupong, 2012. "Are impairment indicators and losses associated in Thailand?," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 10(1), pages 95-114, June.
  19. Norman Saleh & Kamran Ahmed, 2005. "Earnings management of distressed firms during debt renegotiation," Accounting and Business Research, Taylor & Francis Journals, vol. 35(1), pages 69-86.
  20. Lapointe-Antunes, Pascale & Cormier, Denis & Magnan, Michel, 2009. "Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada," The International Journal of Accounting, Elsevier, vol. 44(1), pages 56-78, March.
  21. Nagar, Neerav & Sen, Kaustav, 2016. "Earnings management in India: Managers’ fixation on operating profits," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 26(C), pages 1-12.
  22. Abdalla, Ahmed & Carabias, Jose M., 2022. "From accounting to economics: the role of aggregate special items in gauging the state of the economy," LSE Research Online Documents on Economics 108540, London School of Economics and Political Science, LSE Library.
  23. Hamberg, Mattias & Beisland, Leif-Atle, 2014. "Changes in the value relevance of goodwill accounting following the adoption of IFRS 3," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(2), pages 59-73.
  24. Minnick, Kristina, 2011. "The role of corporate governance in the write-off decision," Review of Financial Economics, Elsevier, vol. 20(4), pages 130-145.
  25. Nour Malijebtou Hassine & Faouzi Jilani, 2017. "Earnings Management Behavior with Respect to Goodwill Impairment Losses under IAS 36: The French Case," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(2), pages 177-196, April.
  26. Haung, Meng & Marsden, Alastair & Poskitt, Russell, 2006. "The Impact of Disclosure Reform on the NZX's Financial Information Environment," Working Paper Series 18930, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
  27. Ling Lin, 2016. "Institutional ownership composition and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 359-385, February.
  28. Anne Beatty & Joseph Weber, 2006. "Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 257-288, May.
  29. Chad R. Larson & Danko Turcic & Fuqiang Zhang, 2015. "An Empirical Investigation of Dynamic Ordering Policies," Management Science, INFORMS, vol. 61(9), pages 2118-2138, September.
  30. Fernando Comiran & Subprasiri Siriviriyakul, 2023. "Detecting overproduction: Evidence from inventory write‐down," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3351-3386, September.
  31. Suntharee Lhaopadchan, 2010. "Fair value accounting and intangible assets," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 18(2), pages 120-130, May.
  32. Joos, Peter R. & Plesko, George A., 2003. "Reporting Conservatism, Loss Reversals, and Earnings-based Valuation," Working papers 4262-02, Massachusetts Institute of Technology (MIT), Sloan School of Management.
  33. Benjamin T. Albersmann & Reiner Quick, 2020. "The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 66-103, March.
  34. Lu, Hsueh-Tien, 2018. "Voluntary disclosure and the pricing of earnings components," Journal of Behavioral and Experimental Finance, Elsevier, vol. 20(C), pages 64-73.
  35. Mohammad Ebrahim Nawaiseh, 2016. "Can Impairment Recognition under IAS 36 Be Improved by Financial Performance?," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 8(12), pages 163-174, December.
  36. Ravi Dharwadkar & David Harris & Linna Shi & Nan Zhou, 2020. "The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items," Review of Accounting Studies, Springer, vol. 25(1), pages 120-158, March.
  37. Beltratti, Andrea & Spear, Nasser & Szabo, Mark Daniel, 2013. "The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009," The International Journal of Accounting, Elsevier, vol. 48(4), pages 467-494.
  38. Francesco Baldi & Lenos Trigeorgis, 2009. "Assessing the Value of Growth Option Synergies from Business Combinations and Testing for Goodwill Impairment: A Real Options Perspective," Journal of Applied Corporate Finance, Morgan Stanley, vol. 21(4), pages 115-124, September.
  39. Jiang Cheng & J. David Cummins & Tzuting Lin, 2021. "Earnings management surrounding forced CEO turnover: evidence from the U.S. property-casualty insurance industry," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 819-847, April.
  40. Hong, Philip K. & Paik, Daniel Gyung & Smith, Joyce Van Der Laan, 2018. "A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 74-89.
  41. Nagar, Neerav & Desai, Naman & Jacob, Joshy, 2021. "Do Big 4 auditors limit classification shifting? Evidence from India," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  42. Atanasov, Atanas, 2019. "Репутацията Като Обект На Счетоводството: Признаване, Оценяване, Оповестяване [Goodwill as an accounting object: initial recognition, measurement, disclosure]," MPRA Paper 97938, University Library of Munich, Germany.
  43. 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.
  44. Inès Bouden & Luc Paugam & Olivier J. Ramond, 2011. "Les déterminants de la dépréciation du goodwill : proposition d'un cadre d'analyse," Post-Print hal-00646810, HAL.
  45. Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode, 2008. "The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements," Discussion Papers 2008/21, Norwegian School of Economics, Department of Business and Management Science.
  46. Gaëlle Lenormand & Lionel Touchais, 2014. "Le test de perte de valeur avec l’IAS 36 : difficultés et risques," Post-Print hal-01737388, HAL.
  47. Roncagliolo, Elisa & Avallone, Francesco, 2022. "Recognition of provisional goodwill: Real need or communication strategy?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
  48. Robyn Cameron & Natalie Gallery, 2008. "The Rise and Demise of Abnormal Items," Australian Accounting Review, CPA Australia, vol. 18(1), pages 63-70, March.
  49. Lori Holder-Webb & Thomas Lopez & Philip Regier, 2005. "The Performance Consequences of Operational Restructurings," Review of Quantitative Finance and Accounting, Springer, vol. 25(4), pages 319-339, December.
  50. Gjerde, Øystein & Knivsflå, Kjell & Sættem, Frode, 2008. "The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(2), pages 92-112.
  51. Mingzhi Liu & Michel Magnan, 2016. "Conditional conservatism and the yield spread of corporate bond issues," Review of Quantitative Finance and Accounting, Springer, vol. 46(4), pages 847-879, May.
  52. Lawrence, Alastair & Sloan, Richard & Sun, Yuan, 2013. "Non-discretionary conservatism: Evidence and implications," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 112-133.
  53. George Emmanuel Iatridis, 2012. "Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(6), pages 573-597, June.
  54. Wei Zhang & Steven F. Cahan, 2010. "Nonrecurring Accounting Transactions and Stock Option Grants," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(1‐2), pages 93-129, January.
  55. Atanasov, Atanas, 2017. "Управленски Аспекти На Счетоводната Обезценка На Търговската Репутация [Management Aspects of the Impairment of Goodwill]," MPRA Paper 85675, University Library of Munich, Germany.
  56. Silvia Ferramosca & Giulio Greco & Marco Allegrini, 2017. "External audit and goodwill write-off," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(4), pages 907-934, December.
  57. Kabir, Humayun & Rahman, Asheq, 2016. "The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(3), pages 290-308.
  58. Xu, Wei & Anandarajan, Asokan & Curatola, Anthony, 2011. "The value relevance of goodwill impairment," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 145-148.
  59. Sati P. Bandyopadhyay & Alan Guoming Huang & Kevin Jialin Sun & Tony S. Wirjanto, 2017. "The return premiums to accruals quality," Review of Quantitative Finance and Accounting, Springer, vol. 48(1), pages 83-115, January.
  60. Chen, Vincent Y.S. & Keung, Edmund C. & Lin, I-Min, 2019. "Disclosure of fair value measurement in goodwill impairment test and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
  61. Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
  62. Kristina Minnick, 2011. "The role of corporate governance in the write‐off decision," Review of Financial Economics, John Wiley & Sons, vol. 20(4), pages 130-145, November.
  63. Piosik Andrzej & Strojek-Filus Marzena, 2013. "An Assessment of the Application of Earnings Management Objectives and Instruments in Financial Reporting – Evidence of Survey Research Results," Scientific Annals of Economics and Business, Sciendo, vol. 60(2), pages 1-26, December.
  64. Jonas Oliveira & Graça Azevedo & Bertina Oliveira, 2018. "Impairment Losses: The Impact of First‐time Adoption of the Accounting Standardisation System in Portugal," Australian Accounting Review, CPA Australia, vol. 28(4), pages 556-576, December.
  65. Xia Chen & Qiang Cheng & Ying Hao & Qiang Liu, 2020. "GDP growth incentives and earnings management: evidence from China," Review of Accounting Studies, Springer, vol. 25(3), pages 1002-1039, September.
  66. Atanasov, Atanas, 2018. "Фактори, Влияещи Върху Обезценката На Репутацията [Goodwill Impairment Factors]," MPRA Paper 87625, University Library of Munich, Germany.
  67. Tuba Toksoz, 2022. "An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐2," Abacus, Accounting Foundation, University of Sydney, vol. 58(2), pages 262-299, June.
  68. Colak, Gonul & Liljeblom, Eva, 2022. "Easy cleanups or forbearing improvements: The effect of CEO tenure on successor’s performance," Journal of Financial Stability, Elsevier, vol. 63(C).
  69. Hongwen Han & Jiali Jenna Tang & Qingquan Tang, 2021. "Goodwill Impairment, Securities Analysts, and Information Transparency," European Accounting Review, Taylor & Francis Journals, vol. 30(4), pages 767-799, August.
  70. Wu, Kai & Lai, Seiwai, 2020. "Intangible intensity and stock price crash risk," Journal of Corporate Finance, Elsevier, vol. 64(C).
  71. Nicola Giuseppe Castellano & Katia Corsi & Roberto Del Gobbo, 2015. "Goodwill Disclosure in Europe. Profiles of disclosing companies," Eastern European Business and Economics Journal, Eastern European Business and Economics Studies Centre, vol. 1(2), pages 32-65.
  72. Qiang Cheng & Young Jun Cho & Holly Yang, 2018. "Financial reporting changes and the internal information environment: Evidence from SFAS 142," Review of Accounting Studies, Springer, vol. 23(1), pages 347-383, March.
  73. Kothari, S.P. & Ramanna, Karthik & Skinner, Douglas J., 2010. "Implications for GAAP from an analysis of positive research in accounting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 246-286, December.
  74. Xiaotao (Kelvin) Liu & Biyu Wu, 2021. "Do IPO Firms Misclassify Expenses? Implications for IPO Price Formation and Post-IPO Stock Performance," Management Science, INFORMS, vol. 67(7), pages 4505-4531, July.
  75. Hope, Ole-Kristian & Wang, Jingjing, 2018. "Management deception, big-bath accounting, and information asymmetry: Evidence from linguistic analysis," Accounting, Organizations and Society, Elsevier, vol. 70(C), pages 33-51.
  76. Jamaliah Abdul Majid & Robiah Abu Bakar & Nor Asma Lode, 2016. "The Timing of Goodwill Write-off: Cases of Initial Overpayment," International Business Research, Canadian Center of Science and Education, vol. 9(11), pages 65-69, November.
  77. Nagar, Neerav & Sen, Kaustav, 2016. "Classification Shifting: Impact of Firm Life Cycle," IIMA Working Papers WP2016-03-06, Indian Institute of Management Ahmedabad, Research and Publication Department.
  78. Hannu Schadewitz & Jonas Spohr, 2022. "Gender diverse boards and goodwill changes: association between accounting conservatism, gender and governance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 757-779, September.
  79. Hunt, Richard A., 2021. "Entrepreneurial orientation and the fate of corporate acquisitions," Journal of Business Research, Elsevier, vol. 122(C), pages 241-255.
  80. Yves Mard, 2003. "Performance Comptable Et Gestion Des Resultats," Post-Print halshs-00582798, HAL.
  81. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2014. "Effects of the asymmetric accounting treatment of tangible and intangible impairments in IAS36: International evidence," The Journal of Economic Asymmetries, Elsevier, vol. 11(C), pages 96-103.
  82. Dichev, Ilia D. & Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2013. "Earnings quality: Evidence from the field," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 1-33.
  83. Saito, Yoshie, 2019. "Are long-tenured CEOs rent seekers? Analysis of cash compensation and post disposal performance," Advances in accounting, Elsevier, vol. 44(C), pages 95-107.
  84. Karampinis, Nikolaos I., 2021. "A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  85. Marco Fasan & Carlo Marcon, 2018. "Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 209-223, July.
  86. Edmund Keung & Zhi‐Xing Lin & Michael Shih, 2010. "Does the Stock Market See a Zero or Small Positive Earnings Surprise as a Red Flag?," Journal of Accounting Research, Wiley Blackwell, vol. 48(1), pages 105-136, March.
  87. Henry Jarva, 2014. "Economic consequences of SFAS 142 goodwill write-offs," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(1), pages 211-235, March.
  88. Sunghee Ahn & Youngsoon S. Cheon & Moonchul Kim, 2020. "Determinants of initial goodwill overstatement in affiliated and non‐affiliated mergers," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(5-6), pages 587-614, May.
  89. Richardson, Scott & Tuna, A. Irem & Wysocki, Peter D., 2003. "Accounting for Taste: Board Member Preferences and Corporate Policy Choices," Working papers 4307-03, Massachusetts Institute of Technology (MIT), Sloan School of Management.
  90. Anagnostopoulou, Seraina C. & Gounopoulos, Dimitrios & Malikov, Kamran & Pham, Hang, 2021. "Earnings management by classification shifting and IPO survival," Journal of Corporate Finance, Elsevier, vol. 66(C).
  91. Gaëlle Lenormand & Lionel Touchais, 2014. "Le test de perte de valeur avec l'IAS 36 : difficultés et risques Le cas du groupe PSA," Post-Print hal-03125451, HAL.
  92. Amer Qasim & Ayman E. Haddad & Naser M. AbuGhazaleh, 2013. "Goodwill Accounting In The United Kingdom: The Effect Of International Financial Reporting Standards," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 4(1), pages 63-78.
  93. Huilong Liu & Jianqiu Liu & Hong Wang & Dan Yang, 2023. "Does the Prohibition of Long‐lived Asset Impairment Reversals Affect Corporate Innovation? Evidence from a Quasi‐experiment in China," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 134-162, March.
  94. Markéta Boučková, 2016. "Quality of Disclosed Information with Emphasis on Goodwill Impairment," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(2), pages 37-52.
  95. Nasser A. Spear & Alexandra M. Taylor, 2011. "Asset Write-downs: Evidence from 2001–2008," Australian Accounting Review, CPA Australia, vol. 21(1), pages 14-21, March.
  96. Lale Guler, 2018. "Has SFAS 142 improved the usefulness of goodwill impairment loss and goodwill balances for investors?," Review of Managerial Science, Springer, vol. 12(3), pages 559-592, July.
  97. Jiao, T. & Mertens, G.M.H. & Roosenboom, P.G.J., 2007. "Industry Valuation Driven Earnings Management," ERIM Report Series Research in Management ERS-2007-069-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  98. Chen, Shimin & Wang, Yuetang, 2004. "Evidence from China on the value relevance of operating income vs. below-the-line items," The International Journal of Accounting, Elsevier, vol. 39(4), pages 339-364.
  99. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  100. Wei Zhang & Steven F. Cahan, 2010. "Nonrecurring Accounting Transactions and Stock Option Grants," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(1-2), pages 93-129.
  101. Carol Anilowski Cain & Kalin S. Kolev & Sarah McVay, 2020. "Detecting Opportunistic Special Items," Management Science, INFORMS, vol. 66(5), pages 2099-2119, May.
  102. Edward J. Riedl & Estelle Y. Sun & Guannan Wang, 2021. "Sentiment, Loss Firms, and Investor Expectations of Future Earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 518-544, March.
  103. Battalio, Robert H. & Lerman, Alina & Livnat, Joshua & Mendenhall, Richard R., 2012. "Who, if anyone, reacts to accrual information?," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 205-224.
  104. Wen, He & Moehrle, Stephen R., 2016. "Accounting for goodwill: An academic literature review and analysis to inform the debate," Research in Accounting Regulation, Elsevier, vol. 28(1), pages 11-21.
  105. Haggard, K. Stephen & Howe, John S. & Lynch, Andrew A., 2015. "Do baths muddy the waters or clear the air?," Journal of Accounting and Economics, Elsevier, vol. 59(1), pages 105-117.
  106. Gongmeng Chen & Michael Firth & Daniel Ning Gao, 2011. "The Information Content of Earnings Components: Evidence from the Chinese Stock Market," European Accounting Review, Taylor & Francis Journals, vol. 20(4), pages 669-692, May.
  107. Denton Collins & Steven Henning, 2004. "Write‐Down Timeliness, Line‐of‐Business Disclosures and Investors’ Interpretations of Segment Divestiture Announcements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(9‐10), pages 1261-1299, November.
  108. Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2013. "The effects of the European debt crisis on earnings quality," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 351-362.
  109. Nagar, Neerav & Sen, Kaustav, 2016. "Earnings Management Strategies during Financial Distress," IIMA Working Papers WP2016-02-03, Indian Institute of Management Ahmedabad, Research and Publication Department.
  110. Luc Paugam & Pierre Astolfi & Olivier Ramond, 2015. "Accounting for business combinations: Do purchase price allocations matter?," Post-Print hal-01277376, HAL.
  111. Mary Hill & Peter Johnson & Kelvin Liu & Thomas Lopez, 2015. "Operational restructurings: where’s the beef?," Review of Quantitative Finance and Accounting, Springer, vol. 45(4), pages 721-755, November.
  112. B Korcan Ak & Patricia M Dechow & Yuan Sun & Annika Yu Wang, 2013. "The use of financial ratio models to help investors predict and interpret significant corporate events," Australian Journal of Management, Australian School of Business, vol. 38(3), pages 553-598, December.
  113. Donghua Zhou & Ahsan Habib, 2013. "Accounting Standards and Earnings Management: Evidence from China," Accounting Perspectives, John Wiley & Sons, vol. 12(3), pages 213-236, September.
  114. Duh, Rong-Ruey & Lee, Wen-Chih & Lin, Ching-Chieh, 2009. "Reversing an impairment loss and earnings management: The role of corporate governance," The International Journal of Accounting, Elsevier, vol. 44(2), pages 113-137, June.
  115. Ali, Ashiq & Zhang, Weining, 2015. "CEO tenure and earnings management," Journal of Accounting and Economics, Elsevier, vol. 59(1), pages 60-79.
  116. Ball, Ray & Shivakumar, Lakshmanan, 2005. "Earnings quality in UK private firms: comparative loss recognition timeliness," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 83-128, February.
  117. Saskia Kohlhase & Jochen Pierk, 2021. "Tax rule changes and the timing of asset write‐offs in loss firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(5-6), pages 815-840, May.
  118. Najlaa Kallousa & Youngki Jang & Boochun Jung & Hussein Warsame, 2023. "Labor unions and post‐acquisition integration capability: Evidence from goodwill impairment," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 764-794, March.
  119. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
  120. Dorata, Nina T., 2009. "History repeats itself: The acquisition method and nonrecurring charges," Accounting forum, Elsevier, vol. 33(1), pages 11-26.
  121. Anne Beatty & Lin Cheng & Tzachi Zach, 2019. "Nonrecurring Items in Debt Contracts," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 139-167, March.
  122. Shepardson, Marcy L., 2019. "Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 56-74.
  123. repec:vuw:vuwscr:18930 is not listed on IDEAS
  124. Nwaeze, Emeka T., 2005. "Replacement versus adaptation investments and equity value," Journal of Corporate Finance, Elsevier, vol. 11(3), pages 523-549, June.
  125. Cormier, Denis & Martinez, Isabelle, 2006. "The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs," The International Journal of Accounting, Elsevier, vol. 41(3), pages 209-236.
  126. Manfred Frühwirth, 2002. "The optimal timing of the transfer of hidden reserves in the German and Austrian tax systems," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 11(2), pages 71-88, April.
  127. Giampaolo Arachi & Valeria Bucci, 2013. "Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy," Working Papers EC0002, University of Salento; Department of Management, Economics, Mathematics and Statistics, revised Dec 2013.
  128. Haung, Meng & Marsden, Alastair & Poskitt, Russell, 2006. "The Impact of Disclosure Reform on the NZX's Financial Information Environment," Working Paper Series 3835, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
  129. repec:eeb:15v1n2:v:1:y:2015:i:2:p:32-65 is not listed on IDEAS
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