Erschienen in:KDI School of Pub Policy & Management Paper ; No. 06-03
Umfang:
1 Online-Ressource (69 p)
Sprache:
Englisch
DOI:
10.2139/ssrn.899463
Identifikator:
Entstehung:
Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 2006 erstellt
Beschreibung:
Anecdotal evidence shows that managers have plenty of discretion to manage the timing of write-offs 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 result suggest that write-offs are recorded in a less timely manner compared to other components of earnings