Construct · 1 fields · 1 citations

big bath accounting: a standalone construct

One name. One construct. A landmark on the map.

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big bathaccounting1 CONSTRUCTBig bath accounting WALSH · FINANCIAL REPORTING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial reporting

recording unusually large write-offs or charges in an already poor year so that future reported earnings look better.

In financial reporting, big bath accounting refers to recording unusually large write-offs or charges in an already poor year so that future reported earnings look better. This meaning comes from Walsh (1991) in Journal of Business Finance & Accounting.[1]

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Nearby constructs

bath1 fields · 1 citationsanchor · a standalone constructbusiness1 fields · 1 citationsanchor · a standalone constructfuture3 fields · 6 citationsjingle · one word, three constructs

References

  1. Walsh, P., Craig, R., & Clarke, F. (1991). ‘Big Bath Accounting’ Using Extraordinary Items Adjustments: Australian Empirical Evidence. Journal of Business Finance & Accounting, 18(2), 173-189. https://doi.org/10.1111/j.1468-5957.1991.tb00587.x

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