A new perspective on fixed asset write-offs : when is earnings management optimal

Alexander Lahmann; Lena Siggelkow; Henning Zülch

Year of publication:	2013
Authors:	Lahmann, Alexander ; Siggelkow, Lena ; Zülch, Henning
Publisher:	Leipzig : HHL Leipzig Graduate School of Management
Subject:	Abschreibung \| Depreciation \| Bilanzpolitik \| Accounting policy \| Realoptionsansatz \| Real options analysis

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