The right time for a big bath: asset impairment recognition in earnings management
Purpose – The article investigates the patterns of asset impairment recognition in search of signs of “big bath” earnings management practices across an internationally diversified sample of public companies. It also elucidates the incentives that may underlie such practices and explores possible sa...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2023-08-01
|
| Series: | Central European Management Journal |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/CEMJ-12-2021-0156/full/pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|