Journal of Accounting Research · 1996 · 690 citations · 6 references
BusinessAccountancyAccountingAccounting TheoryCorporate FinanceFinancial AccountingAccounting PrinciplesAsset AccountingFinancial ReportingFinancial StatementsAsset Impairment DifferencesAsset Impairment IndicatorsAsset Impairment PolicyAsset Impairment TestingImpairment Disclosures
Jennifer Francis, J. Douglas Hanna, Linda Vincent, Causes and Effects of Discretionary Asset Write-Offs, Journal of Accounting Research, Vol. 34, Studies on Recognition, Measurement, and Disclosure Issues in Accounting (1996), pp. 117-134
6
An Explanation for Accounting Income Smoothing
Brett Trueman, Sheridan Titman · Journal of Accounting Research · 1988 · 925 citations
Write-Offs As Accounting Procedures to Manage Perceptions
John A. Elliott, Wayne H. Shaw · Journal of Accounting Research · 1988 · 541 citations
Business, Accountancy, Accounting +12
Asset Writedowns: Managerial Incentives and Security Returns
John S. Strong, John R. Meyer · The Journal of Finance · 1987 · 316 citations