Construct · 1 fields · 1 citations

discretionary asset write-offs: a standalone construct

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Financial reporting

write-downs of long-lived assets where management has latitude over timing and size, used as a signal of impaired prospects or a tool to manage earnings.

In financial reporting, discretionary asset write-offs refers to write-downs of long-lived assets where management has latitude over timing and size, used as a signal of impaired prospects or a tool to manage earnings. This meaning comes from Francis (1996) in Journal of Accounting Research.[1]

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Nearby constructs

asset2 fields · 2 citationsjingle · one word, two constructs latitude3 fields · 3 citationsjingle · one word, three constructs signal5 fields · 5 citationsjingle · one word, five constructs

References

Francis, J., Hanna, J. D., & Vincent, L. (1996). Causes and Effects of Discretionary Asset Write-Offs. Journal of Accounting Research, 34, 117. https://doi.org/10.2307/2491429

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