Czasopismo
Tytuł artykułu
Autorzy
Warianty tytułu
Języki publikacji
Abstrakty
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
Rocznik
Numer
Strony
71--104
Opis fizyczny
Twórcy
autor
- Uniwersytet Ekonomiczny w Katowicach
autor
- Uniwersytet Ekonomiczny w Katowicach
Bibliografia
- Barth M.E., Landsman W.R., Lang M.H. [2008]: International Accounting Standards and Accounting Quality. "Journal of Accounting Research", Vol. 46, No. 3, June, pp. 467-498.
- Cotter J., Stokes D., Watt A. [1998]: An Analysis of Factors Influencing Asset Write-Downs. "Accounting and Finance", Vol. 38, pp. 157-179.
- Elliot J.A., Hanna J.D. [1996]: Repeated Accounting Write-Offs and the Information Content of Earnings. "Journal of Accounting Research", Vol. 34, pp. 135-155.
- Elliott J.A., Shaw W.H. [1988]: Write-Offs as Accounting Procedures to Manage Perceptions. "Journal of Accounting Research", Vol. 26, pp. 117-134.
- Francis J., Hanna J.D., Vincent L. [1996]: Causes and Effects of Discretionary Asset Write-Offs. "Journal of Accounting Research", Vol. 26, pp. 117-134.
- http://www.gpw.pl/analizy_i_statystyki_en.
- http://www.gpw.pl/lista_spolek_en.
- http://www.stat.gov.pl/gus/6799_ENG_HTML.htm.
- http://www.statsoft.pl/.
- http://ir.notoria.pl/.
- Jones J.J. [1991]: Earnings Management During Import Relief Investigations. "Journal of Accounting Research", Vol. 29, No. 2, pp. 193-228.
- Piosik A., Rówińska M. [2010]: Determinanty dokonywania odpisów z tytułu utraty wartości aktywów trwałych na przykładzie spółek notowanych na GPW w Warszawie. "Zeszyty Teoretyczne Rachunkowości". Tom 55 (111), pp. 139-166. (Determinants of long-lived asset write-offs. Evidence from companies listed on the Warsaw Stock Exchange in Warsaw).
- Piosik A., Rówińska M. [2011]: Utrata wartości aktywów trwałych - analiza determinantów dokonywania odpisów przez spółki notowane na GPW w Warszawie w latach 2007-2009. "Zeszyty Teoretyczne Rachunkowości". Tom 62 (118).
- Rees L., Gill S., Gore R. [1996]: An Investigation of Asset Write-Downs and Concurrent Abnormal Accruals. "Journal of Accounting Research", Vol. 34, pp. 157-169.
- Riedl E.J. [2004]: An Examination of Long-Lived asset Impairments. "The Accounting Review", Vol. 79, No. 3, pp. 823-852.
- Ronen J., Jaari V. [2010]: Earnings Management. Emerging Insights in Theory, Practice, and Research. Springer.
- Wilson G.P. [1996]: Discussion Write-Offs: Manipulation or Impairment? "Journal of Accounting Research", Vol. 34, Supplement, pp. 171-177.
- Zucca L., Campbell D. [1992]: A Closer Look at Discretionary Write-downs of Impaired Assets. "Accounting Horizons", Sept: 30-41.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171228885