Determinants of Long-Lived Asset Impairments. Evidence from Poland

Czasopismo

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• Autorzy: Andrzej Piosik , Małgorzata Rówińska
• Języki publikacji: EN

Abstrakty

EN

The article analyses the determinants of the magnitude and occurrence of asset impairments for companies that are listed on the Warsaw Stock Exchange in Warsaw, Poland. It hypothesises that magnitude of asset impairment and impairment disclosure probability depending on company economic performance, write-offs and recurrence effect. It also provides that evidence that asset impairment is more influenced by senior management changes than company financial performance(original abstract)

Słowa kluczowe

EN

Stock exchange; Stock market

PL

Giełda; Giełda papierów wartościowych

• Czasopismo: ---
• Strony: 71--104

Twórcy

autor

Andrzej Piosik

• Uniwersytet Ekonomiczny w Katowicach

autor

Małgorzata Rówińska

• Uniwersytet Ekonomiczny w Katowicach

Bibliografia

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