Search Results - subject:"Write-downs"

Confucianism and the altruistic behaviour in the succession of family firms : evidence from asset write-downs

Cheng, Minying; Chen, Menglu; Liu, Jun - In: China journal of accounting studies 11 (2023) 1, pp. 29-54

family firms deeply influenced by Confucianism intend to take a big bath via asset write-downs in the year before the … Confucianism is weaker. Family firms with more asset write-downs have better short-term performance after the succession, but lower …

Persistent link: https://www.econbiz.de/10014316849

Confucianism and the altruistic behaviour in the succession of family firms: Evidence from asset write-downs

Cheng, Minying; Chen, Menglu; Liu, Jun - In: China Journal of Accounting Studies (CJAS) 11 (2023) 1, pp. 29-54

Persistent link: https://www.econbiz.de/10015616080

Fighting fire with gasoline : CoCos in lieu of equity

Goncharenko, Roman - In: Journal of money, credit and banking : JMCB 54 (2022) 2/3, pp. 493-517

Persistent link: https://www.econbiz.de/10013167396

Unfair "fair value" in illiquid markets : information spillover effects in times of crisis

Dontoh, Alex K.; Elayan, Fayez A.; Ronen, Joshua; … - In: Management science : journal of the Institute for … 67 (2021) 8, pp. 5163-5193

Persistent link: https://www.econbiz.de/10012625098

Textual classification of SEC comment letters

Ryans, James P. - In: Review of accounting studies 26 (2021) 1, pp. 37-80

Persistent link: https://www.econbiz.de/10012498380

Managerial incentives to take asset risk

Chesney, Marc; Stromberg, Jacob; Wagner, Alexander F.; … - In: The journal of corporate finance : contracting, … 65 (2020), pp. 1-23

Persistent link: https://www.econbiz.de/10012424213

Estimated values : the provisions and the write-downs of assets as tools to manipulate financial results of enterprises

Stępień, Konrad - In: Copernican Journal of Finance & Accounting : CJF&A 4 (2015) 1, pp. 157-171

Persistent link: https://www.econbiz.de/10012222513

Classification shifting within non-recurring items

Darrough, Masako N.; Lee, Yong Gyu; Oh, Hyung Il - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 3, pp. 185-206

Persistent link: https://www.econbiz.de/10012173976

A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment

Hong, Philip K.; Paik, Daniel Gyung; Laan Smith, Joyce … - In: Journal of international accounting auditing & taxation 31 (2018), pp. 74-89

Persistent link: https://www.econbiz.de/10011901853

Implications of impairment decisions and assets' cash-flow horizons for conservatism research

Banker, Rajiv D.; Basu, Sudipta; Byzalov, Dmitri - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 41-67

Persistent link: https://www.econbiz.de/10011674059