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An investigation of asset write-downs and concurrent abnormal accruals

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  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. Ahmed, Kamran & Godfrey, Jayne M. & Saleh, Norman M., 2008. "Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn," The International Journal of Accounting, Elsevier, vol. 43(2), pages 114-138.
  3. 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.
  4. 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.
  5. Chen, Zhongdong & Ebrahim, Alireza, 2018. "Turnover threat and CEO risk-taking behavior in the banking industry," Journal of Banking & Finance, Elsevier, vol. 96(C), pages 87-105.
  6. Minnick, Kristina, 2011. "The role of corporate governance in the write-off decision," Review of Financial Economics, Elsevier, vol. 20(4), pages 130-145.
  7. 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.
  8. Mohamed Chabchoub & Mansour Mrabet, 2007. "Gestion Du Resultat Et Introduction En Bourse : Cas Des Entreprises Tunisiennes," Post-Print halshs-00544954, HAL.
  9. 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.
  10. 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.
  11. Gaëlle Lenormand & Lionel Touchais, 2014. "Le test de perte de valeur avec l’IAS 36 : difficultés et risques," Post-Print hal-01737388, HAL.
  12. 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.
  13. Vichitsarawong, Thanyaluk & Eng, Li Li, 2023. "Corporate governance, financial indicators and asset impairments during the COVID-19 pandemic period," Finance Research Letters, Elsevier, vol. 58(PD).
  14. Calegari, Michael J., 2000. "The effect of tax accounting rules on capital structure and discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 30(1), pages 1-31, August.
  15. 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.
  16. Yves Mard, 2003. "Performance Comptable Et Gestion Des Resultats," Post-Print halshs-00582798, HAL.
  17. Jo, Hoje & Kim, Yongtae, 2007. "Disclosure frequency and earnings management," Journal of Financial Economics, Elsevier, vol. 84(2), pages 561-590, May.
  18. Wu, Ruei-Shian, 2014. "Predicting earnings management: A nonlinear approach," International Review of Economics & Finance, Elsevier, vol. 30(C), pages 1-25.
  19. Reguera Alvarado, Nuria & Laffarga Briones, Joaquina & de Fuentes Ruiz, Pilar, 2015. "Modelos de gestión de resultados: un estudio transnacional," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 11-19.
  20. Kothari, S.P. & Leone, Andrew J. & Wasley, Charles E., 2005. "Performance matched discretionary accrual measures," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 163-197, February.
  21. Keishi Fujiyama, 2016. "Asset Impairment Accounting Decisions and Employee Downsizing in Japan," Discussion Paper Series DP2016-10, Research Institute for Economics & Business Administration, Kobe University, revised Apr 2018.
  22. 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.
  23. Debra Jeter & Lakshmanan Shivakumar, 1999. "Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management," Accounting and Business Research, Taylor & Francis Journals, vol. 29(4), pages 299-319.
  24. Bikki Jaggi & Alessandra Allini & Raffaela Casciello & Fiorenza Meucci, 2022. "Firm life cycle stages and earnings management," Review of Quantitative Finance and Accounting, Springer, vol. 59(3), pages 1019-1049, October.
  25. Jennifer Boutant, 2010. "Les Determinants De La Gestion Des Resultats Lors Des Fusions: Etude Des Societes Absorbantes Initiatrices Et Cibles," Post-Print hal-00479535, HAL.
  26. 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.
  27. George Emmanuel Iatridis & Daniel Senftlechner, 2014. "An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital," Australian Accounting Review, CPA Australia, vol. 24(2), pages 171-181, June.
  28. Leslie Hodder & William J. Mayew & Mary Lea McAnally & Connie D. Weaver, 2006. "Employee Stock Option Fair†Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(4), pages 933-975, December.
  29. Ferramosca, Silvia & Allegrini, Marco, 2021. "Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting," European Management Journal, Elsevier, vol. 39(6), pages 816-828.
  30. 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.
  31. 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.
  32. Chad R. Larson & Richard Sloan & Jenny Zha Giedt, 2018. "Defining, measuring, and modeling accruals: a guide for researchers," Review of Accounting Studies, Springer, vol. 23(3), pages 827-871, September.
  33. 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.
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