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Causes and Effects of Discretionary Asset Write-Offs
3 references·16 citing·46 second hop
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this work references cited by second hop

References

  • 1985Positive Accounting Theory5,837 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited

Cited by

  • 2005Does disclosure deter or trigger litigation?610 cited
  • 2010Implications for GAAP from an analysis of positive research in accounting605 cited
  • 2012Evidence on the use of unverifiable estimates in required goodwill impairment600 cited
  • 2006Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments546 cited
  • 2003Regulation FD and the Financial Information Environment: Early Evidence508 cited
  • 2004Taxable Income, Future Earnings, and Equity Values507 cited
  • 2008The effect of operational slack, diversification, and vertical relatedness on the stock market reaction to supply chain disruptions495 cited
  • 2002Divestitures and the liquidity of the market for corporate assets438 cited
  • 2004An Examination of Long-Lived Asset Impairments411 cited
  • 2006The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly369 cited
  • 1999Errors in Estimating Accruals: Implications for Empirical Research365 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2011Causes and consequences of goodwill impairment losses354 cited
  • 2010International Financial Reporting Standards and the quality of financial statement information341 cited
  • 2006Leading Indicators of Goodwill Impairment325 cited
  • 2011Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment311 cited
  • 2003Comparing the Value Relevance of Two Operating Income Measures310 cited