Article1996

Causes and Effects of Discretionary Asset Write-Offs

Jennifer Francis · J. Douglas Hanna · Linda Vincent

654 citations0/0 files storedJournal of Accounting Research

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

Jennifer Francis, J. Douglas Hanna, Linda Vincent, Causes and Effects of Discretionary Asset Write-Offs, Journal of Accounting Research, Vol. 34, Studies on Recognition, Measurement, and Disclosure Issues in Accounting (1996), pp. 117-134

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1985Positive Accounting Theory 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models 1988An Explanation for Accounting Income Smoothing

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