An analysis of factors influencing asset writedowns
Article
Article Title | An analysis of factors influencing asset writedowns |
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ERA Journal ID | 19059 |
Article Category | Article |
Authors | Cotter, Julie (Author), Stokes, Donald (Author) and Wyatt, Anne-Marie (Author) |
Journal Title | Accounting and Finance |
Journal Citation | 38 (2), pp. 157-179 |
Number of Pages | 23 |
Year | 1998 |
Publisher | John Wiley & Sons |
Place of Publication | Melbourne, Australia |
ISSN | 0810-5391 |
1467-629X | |
Digital Object Identifier (DOI) | https://doi.org/10.1111/1467-629X.00008 |
Abstract | This study investigates the magnitude of total asset writedowns for a random sample of Australian industrial companies. We adopt an income strategy approach in operationalising our magnitude of writedowns construct to |
Keywords | asset writedowns; managerial incentives and constraints |
ANZSRC Field of Research 2020 | 350103. Financial accounting |
350799. Strategy, management and organisational behaviour not elsewhere classified | |
380107. Financial economics | |
Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
Byline Affiliations | Faculty of Business |
University of Technology Sydney | |
School of Accounting, Economics and Finance | |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q0v7w/an-analysis-of-factors-influencing-asset-writedowns
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