دورية أكاديمية

A Closer Look at Discretionary Writedowns of Impaired Assets.

التفاصيل البيبلوغرافية
العنوان: A Closer Look at Discretionary Writedowns of Impaired Assets.
المؤلفون: Zucca, Linda J., Campbell, David R.
المصدر: Accounting Horizons. Sep92, Vol. 6 Issue 3, p30-41. 12p. 2 Charts, 9 Graphs.
مصطلحات موضوعية: *WRITE-offs, *ASSETS (Accounting)
مستخلص: Provides information on discretionary asset writedowns. Types of firms with this writedowns; Prevalence of these events; Disclosure of discretionary asset writedowns; Timing patterns of these events; Consequences of these writedowns.
قاعدة البيانات: Business Source Index