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Asset Write‐Offs in the Absence of Agency Problems
16 references·14 citing·33 second hop
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this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Limited-dependent and qualitative variables in econometrics13,257 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1984Official Journal of the European Communities4,027 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates632 cited
  • 1999International Differences in the Timeliness, Conservatism, and Classification of Earnings458 cited
  • 1993An Investigation of Revaluations of Tangible Long-Lived Assets282 cited
  • 1999International Differences in the Timeliness, Conservatism and Classification of Earnings226 cited
  • 2003Audit firm size, public ownership, and firms' discretionary accruals management193 cited

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1999
Trade Credit, Corporate Groups, and the Financing of Belgian Firms
177 cited
  • 2004The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity128 cited
  • Cited by

    • 2012Write-offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives52 cited
    • 2009Private Equity Involvement and Earnings Quality51 cited
    • 2013Asset Write‐offs in Private Firms – The Case of German SMEs50 cited
    • 2013A Respecified Fama French Three‐Factor Model for the New European Union Member States47 cited
    • 2016Bank Relationships and Private Firms’ Financial Reporting Quality46 cited
    • 2008Comment on the IASB's Exposure Draft ‘IFRS for Small and Medium-Sized Entities’145 cited
    • 2019Accounting Research on Private Firms: State of the Art and Future Directions41 cited
    • 2018Earnings Quality and Market Values of Indonesian Listed Firms39 cited
    • 2015Legal Form and Earnings Properties31 cited
    • 2018A literature survey of financial reporting in private firms30 cited
    • 2016An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 13625 cited
    • 2020Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review18 cited
    • 2016Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms18 cited
    • 2015SME Accounting Requirements: Basing Policy on Evidence17 cited