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- Title
Discussion: Write-Offs: Manipulation or Impairment?
- Authors
Wilson, G. Peter
- Abstract
The article reports on write-offs on financial statements in the U.S. with commentary on a paper by Lynn Rees, Susan Gill, and Richard Gore. Rees and colleagues researched the management of write-offs and whether managers have a greater incidence of managing operating accruals when they've taken write-offs and if this is true then is it because they wish to publish value-relevant signals as opposed to acting opportunistically. The author feels that there is too much focus on manipulation of financial statements.
- Subjects
UNITED States; WRITE-offs; AMORTIZATION; IMPAIRED assets; FINANCIAL performance; ACCOUNTING
- Publication
Journal of Accounting Research (Wiley-Blackwell), 1996, Vol 34, Issue 3, p171
- ISSN
0021-8456
- Publication type
Article
- DOI
10.2307/2491432