Search Results - subject:"asset 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

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

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

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

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

The association between audit business scale advantage and audit quality of asset write-downs

Zhao, Ziye; Zhang, Bin - In: China journal of accounting research : CJAR 1 (2008), pp. 51-81

(ABSA) affect audit quality of asset write-downs. We contribute to the literature with the following findings. First … write-downs requires some inside information to comprehend the nature of action. Adding to the main finding, we also found … ABSA effect on price-relevance and persistence dimensions. Fourth, the ABSA effect is stronger when the complexity of asset …

Persistent link: https://www.econbiz.de/10011823420

The association between audit business scale advantage and audit quality of asset write-downs

Zhao, Ziye; Zhang, Bin - In: China Journal of Accounting Research 1 (2008), pp. 51-81

Persistent link: https://www.econbiz.de/10011936973

Voluntary asset write-downs under SFAS 121: early adopters vis-a-vis late adopters

Kwon, Sung S.; Kim, Sungsoo; Gaber, Brian - In: International Journal of Accounting and Finance 1 (2008) 1, pp. 83-106

Previous research shows that the stock market positively values firms whose motivation is to clearly enhance productivity through streamlining their assets as part of a restructuring campaign. In this study, we examine 47 firms that voluntarily disclosed asset write-down information in either...

Persistent link: https://www.econbiz.de/10005751995

Voluntary asset write-downs under SFAS 121: early adopters vis-a-vis late adopters

Kwon, Sung S.; Kim, Sungsoo; Gaber, Brian - In: International Journal of Accounting and Finance 1 (2008) 1, pp. 83-106

Persistent link: https://www.econbiz.de/10008539341