Journal articles: 'Write-offs'

1

Dent, Dave. "Write-Offs Campaign." Probation Journal 35, no. 3 (September 1988): 119–20. http://dx.doi.org/10.1177/026455058803500319.

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Wilson, G. Peter. "Discussion Write-Offs: Manipulation or Impairment?" Journal of Accounting Research 34 (1996): 171. http://dx.doi.org/10.2307/2491432.

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Hirschey, Mark, and Vernon J. Richardson. "Investor Underreaction to Goodwill Write-Offs." Financial Analysts Journal 59, no. 6 (November 2003): 75–84. http://dx.doi.org/10.2469/faj.v59.n6.2577.

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4

Isenberg, Steven F. "Unpaid Balances, Write-Offs, and Refunds." Ear, Nose & Throat Journal 86, no. 8 (August 2007): 466. http://dx.doi.org/10.1177/014556130708600811.

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5

Dennis‐Escoffier, Shirley. "Stimulus act accelerates depreciation write‐offs." Journal of Corporate Accounting & Finance 19, no. 5 (July 2008): 99–104. http://dx.doi.org/10.1002/jcaf.20424.

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Greco, Giulio, Silvia Ferramosca, and Marco Allegrini. "The Influence of Family Ownership on Long-Lived Asset Write-Offs." Family Business Review 28, no. 4 (June 15, 2015): 355–71. http://dx.doi.org/10.1177/0894486515590017.

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Building on agency theory, this article investigates whether family firms’ accounting behavior regarding long-lived asset write-offs differs from that of nonfamily firms. We provide evidence that nonfamily firms use write-offs for earnings management purposes, while family firms report write-offs coherent with the firm performance. Family firms experience dwindling sales and lower profitability in the years following the write-offs, consistently with an effective decline in their assets value. The findings are consistent with reduced owner-manager agency conflicts in family firms. We find no indication of family entrenchment, which is consistent with family owners being concerned with the reputational damage associated with a loss of a firm’s asset value.

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7

Riedl, Edward J. "An Examination of Long-Lived Asset Impairments." Accounting Review 79, no. 3 (July 1, 2004): 823–52. http://dx.doi.org/10.2308/accr.2004.79.3.823.

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Prior research reveals that write-offs of long-lived assets are both large in magnitude and frequent in occurrence. Responding to calls for enhanced reporting of these items, the FASB issued SFAS No. 121, Accounting for the Impairment of Long-Lived Assets. However, its effect on the characteristics of reported write-offs remains unclear, as implementation requires inherently subjective estimates. Further, critics (including dissenting FASB board members and the SEC) question the standard's guidance. Motivated in part by this debate, this paper contrasts the characteristics of write-offs reported prior versus subsequent to the issuance of SFAS No. 121. Empirical results reveal that economic factors have a weaker association with write-offs reported after SFAS No. 121. This is consistent across macro, industry, and firm-specific variables. Results also indicate a higher association between write-offs and “big bath” reporting behavior after the standard's implementation, and that this “big bath” behavior more likely reflects opportunistic reporting by managers rather than the provision of their private information. These inferences are robust to a number of alternative specifications and variable definitions. Overall, the results suggest the reporting of write-offs under SFAS No. 121 has decreased in quality, consistent with criticisms of the standard.

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Piosik, Andrzej. "The links between implementing ISA 540 and mitigating the practice of smoothing reported net earnings using write-offs of accounts receivable and inventory by reporting entities in Poland." Zeszyty Teoretyczne Rachunkowości 2016, no. 87(143) (July 4, 2016): 129–42. http://dx.doi.org/10.5604/16414381.1207441.

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The paper addresses the question of the links between implementing ISA 540 and mitigating the practice of smoothing reported net earnings using write-offs of accounts receivable and inventory by reporting en-tities in Poland. The research question stems from the previous analysis carried out by the author in which evidence was provided that reporting entities in Poland in the period 2000–2010 effectively used write-offs of accounts receivable and inventory in order to mitigate fluctuations of reported net earnings. This paper provides evidence that before implementing ISA 540 reporting entities used write-offs of receivables and inventory for income smoothing in effective manner, however in the period after implementing the standard (2009–2014) no link was observed between the write-offs and reduced fluctuations of reported net earnings. The research has been carried out using Wilcoxon signed-rank test used to check equality of medians of mean deviations of net earnings before write-offs of receivables and inventory and mean deviations of net earnings after write-offs. For the period before implementing ISA 540 there are grounds to reject the hy-pothesis of equality of medians of mean deviations of net earnings, however in the post-adoption period there is no justification to reject the hypothesis of equality of medians. The research provides evidence of positive impact of ISA 540 mitigating the processes of accounting earnings management. The indicated regularity does not apply to banks, because within this group of companies we have not observed the use of write-offs of loan receivables in order to reduce the variability of net earnings before implementing ISA 540 and in the period following the implementation of the standard.

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9

Crawford, Mark. "Committee Hits DOE on Project Write-offs." Science 229, no. 4712 (August 2, 1985): 451. http://dx.doi.org/10.1126/science.229.4712.451.b.

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Crawford, Mark. "Committee Hits DOE on Project Write-offs." Science 229, no. 4712 (August 2, 1985): 451. http://dx.doi.org/10.1126/science.229.4712.451-b.

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CRAWFORD, M. "Committee Hits DOE on Project Write-offs." Science 229, no. 4712 (August 2, 1985): 451. http://dx.doi.org/10.1126/science.229.4712.451-a.

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12

Helland, Pat. "The trade-offs between write and read." Communications of the ACM 62, no. 11 (October 24, 2019): 111–13. http://dx.doi.org/10.1145/3359334.

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13

Frantz, Pascal. "Discretionary write-downs, write-offs, and other restructuring provisions: a signaling approach." Accounting and Business Research 29, no. 2 (March 1999): 109–21. http://dx.doi.org/10.1080/00014788.1999.9729573.

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14

Gu, Feng, and Baruch Lev. "Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment." Accounting Review 86, no. 6 (July 1, 2011): 1995–2022. http://dx.doi.org/10.2308/accr-10131.

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ABSTRACT We establish that the root cause of many goodwill write-offs is the buyers' overpriced shares at acquisition. Overpriced shares provide managers with strong incentives to exploit the overpricing by acquiring businesses, often paying more than the acquisition's synergies, setting the stage for subsequent goodwill write-offs. In particular, we document the following patterns: (1) Share overpricing is strongly and positively associated with the intensity of corporate acquisitions and the growth of accounting goodwill. (2) Share overpricing predicts goodwill write-offs and their magnitude. (3) Acquisitions by overpriced companies—a strategy often recommended by investment bankers and some academics—are often ill-advised (overpaid for and/or strategic misfit), exacerbating the post-acquisition negative returns of buyers beyond the reversal of the overpricing. Thus, managers' arguments notwithstanding, goodwill write-off is an important event highlighting a dysfunctional investment strategy. Data Availability: Data are available from sources identified in the paper.

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15

Elliott, John A., and Wayne H. Shaw. "Write-Offs As Accounting Procedures to Manage Perceptions." Journal of Accounting Research 26 (1988): 91. http://dx.doi.org/10.2307/2491182.

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16

Francis, Jennifer, J. Douglas Hanna, and Linda Vincent. "Causes and Effects of Discretionary Asset Write-Offs." Journal of Accounting Research 34 (1996): 117. http://dx.doi.org/10.2307/2491429.

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17

Loh, Alfred Lye Chye, and Tin Hoe Tan. "Asset Write-Offs-Managerial Incentives and Macroeconomic Factors." Abacus 38, no. 1 (February 2002): 134–51. http://dx.doi.org/10.1111/1467-6281.00101.

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18

Jarva, Henry. "Economic consequences of SFAS 142 goodwill write-offs." Accounting & Finance 54, no. 1 (August 1, 2012): 211–35. http://dx.doi.org/10.1111/j.1467-629x.2012.00495.x.

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19

Gill, Pete. "The Police and Prison Write-Offs: Who Benefits?" Probation Journal 35, no. 2 (June 1988): 68. http://dx.doi.org/10.1177/026455058803500215.

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20

Choi, Tae H. "Asset Write-offs: An Empirical Investigation of Timeliness." Asia-Pacific Journal of Accounting & Economics 15, no. 1 (April 2008): 11–27. http://dx.doi.org/10.1080/16081625.2008.9720806.

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21

Strobel, Caroline D. "Recent rulings clarify ability to make write-offs." Journal of Corporate Accounting & Finance 11, no. 6 (September 2000): 73–75. http://dx.doi.org/10.1002/1097-0053(200009/10)11:6<73::aid-jcaf14>3.0.co;2-#.

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22

Kim, Sohyung, and Darlene Bay. "Cognitive Dissonance as an Explanation of Goodwill Write-Offs." Journal of Behavioral Finance 18, no. 1 (January 2, 2017): 14–28. http://dx.doi.org/10.1080/15427560.2017.1274755.

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23

Garrod, Neil, Urska Kosi, and Aljosa Valentincic. "Asset Write-Offs in the Absence of Agency Problems." Journal of Business Finance & Accounting 35, no. 3-4 (April 2008): 307–30. http://dx.doi.org/10.1111/j.1468-5957.2008.02078.x.

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24

Abdul-Majid, Jamaliah. "Board ethnic diversity and goodwill impairment decisions: longitudinal analysis of energy firms in Malaysia." Problems and Perspectives in Management 18, no. 1 (April 1, 2020): 326–33. http://dx.doi.org/10.21511/ppm.18(1).2020.28.

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The present study investigates whether ethnic diversity among firms’ directors influences the decision to take goodwill write-offs, after considering the economic factors of impairment (measured in terms of the market capitalization indicator), reporting incentives, and firms’ internal governance. The analysis focuses on energy firms in Malaysia from 2006 to 2018. The regressions results based on binary logistics show that energy firms are less likely to take goodwill write-offs even when the market indicates the possibility for the write-offs. The results also show the absence of the direct relationship between goodwill impairment decisions and ethnic diversity of the board of directors. Nevertheless, the results reveal that board ethnicity moderates the relationship between firms’ goodwill impairment decisions and the market capitalization indicator, suggesting that as firms encounter increasing market indicator of impairment losses, the board with diverse ethnicity positively influences firms in taking goodwill write-offs. The results of the present study add to the literature on board diversity and firms’ decisions with regard to goodwill impairment by highlighting the beneficial roles of having ethnically diverse board of directors, in that they use the market indicator that goodwill may be impaired in their monitoring role on the goodwill impairment decisions. The results offer input to the policymakers by suggesting that to strengthen the monitoring roles of the board of directors, they need to be diverse and equipped with indicators that would assist them in their monitoring decisions. AcknowledgementThe author acknowledges’ the research funding (i.e., FRGS grant 13591 provided via Universiti Utara Malaysia) from the Ministry of Higher Education in Malaysia.

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25

d’Astous, Philippe, and Stephen H. Shore. "Liquidity Constraints and Credit Card Delinquency: Evidence from Raising Minimum Payments." Journal of Financial and Quantitative Analysis 52, no. 4 (July 12, 2017): 1705–30. http://dx.doi.org/10.1017/s0022109017000412.

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We use credit card data to estimate the impact of increasing minimum payments on delinquency, payments, spending, and write-offs. Our identification strategy exploits an unusual institutional feature: Borrowers can use their account to make purchases with both revolving loans (on which minimum payments increased) and term loans (on which there was no change). Payment increases by delinquent borrowers are insufficient to match increasing minimums, resulting in lower cure rates and an increase in write-offs. Affected borrowers migrate away from these accounts by decreasing charges and increasing payments, consequently lowering the interest earned by the bank.

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26

Magiera, Frank T. "Repeated Accounting Write-Offs and the Information Content of Earnings." CFA Digest 28, no. 1 (February 1998): 8–9. http://dx.doi.org/10.2469/dig.v28.n1.203.

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27

Maruszewska, Ewa Wanda. "The perception of discretionary accounting regulations on asset write-offs." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 63, no. 12 (2019): 77–87. http://dx.doi.org/10.15611/pn.2019.12.06.

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28

Waymire, Gregory. "Discussion of Write-Offs As Accounting Procedures to Manage Perceptions." Journal of Accounting Research 26 (1988): 120. http://dx.doi.org/10.2307/2491183.

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29

Elliott, John A., and J. Douglas Hanna. "Repeated Accounting Write-Offs and the Information Content of Earnings." Journal of Accounting Research 34 (1996): 135. http://dx.doi.org/10.2307/2491430.

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30

Szczesny, Andrea, and Aljosa Valentincic. "Asset Write-offs in Private Firms - The Case of German SMEs." Journal of Business Finance & Accounting 40, no. 3-4 (April 2013): 285–317. http://dx.doi.org/10.1111/jbfa.12017.

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31

Alborov, R. A., L. I. Khoruzhy, Kontsevaya S. M. Kontsevaya S. M., G. R. Alborov, and N. L. Denisova. "Accounting for confession, impairment and writing of fixed assets." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 12 (December 10, 2021): 6–14. http://dx.doi.org/10.33920/sel-11-2112-01.

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The article deals with the organization and methodological aspects of fixed assets accounting. Disclosed problematic points in the accounting of fixed assets. The primary documents on registration and accounting of receipts and write-offs of fixed assets are presented. Proposals have been determined for the reflection on the accounts of accounting transactions in the directions of receipts and the reasons for the write-off of fixed assets. The method of accounting for operations on impairment of fixed assets is recommended.

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32

Nadolnyak, Denis, Valentina Hartarska, and Xuan Shen. "Climate Variability and Agricultural Loan Delinquency in the US." International Journal of Economics and Finance 8, no. 12 (December 4, 2016): 238. http://dx.doi.org/10.5539/ijef.v8n12p238.

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<p>Inter-annual climate variability in the Southeastern US that affects farm productivity and cash flows is largely dependent on the predictable El Nino Southern Oscillation (ENSO) phenomenon. In this paper, we estimate the association between the ENSO anomalies and the performance of agricultural loan portfolios of the Farm Credit System (FCS) institutions - the largest agricultural lender in this region. We find that, compared to neutral years, the share of delinquent loans in the FCS portfolio decreases by 1.5 to 2 percentage points following La Nina years and increases by 1.5 to 2 percentage points following El Nino years. These delinquencies are generally resolved because the impact on loan write-offs is much smaller, although statistically significant which suggests that the FCS institutions have well-diversified portfolios. The results also suggest that agricultural insurance markets are complementary to credit markets, that land values at loan origination have a positive impact on delinquencies, and that loan write-offs decrease with the lender’s size.</p>

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33

Singh, S. P. "How should Factoring Service be Launched?" Vikalpa: The Journal for Decision Makers 13, no. 3 (July 1988): 23–28. http://dx.doi.org/10.1177/0256090919880304.

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Factoring is basically the purchase of book debts of client companies. Apart from financing investments in book debts, the factoring company offers individualized service packages covering credit screening, ledger keeping and collection, and provision for doubtful debts and write offs. In the context of the government policy of strengthening money and capital markets, a study group of the Reserve Bank of India is considering how to launch factoring service in India. S P Singh considers two approaches to launching factoring service. One is the conventional approach of letting banks, which are providing cash credit for book debts, promote factoring as an extension of their activities. The other the market approach of enabling independent companies compete on improving upon the current average collection period and percentage of write offs. Singh recommends the market approach to launching factoring service. Efficient factoring, requires a culture of price banking, aggressive selling and low unit cost operations�a culture unfamiliar to public sector banks and financial institutions.

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Martin, L. Ann, Chandra Subramaniam, and Robert L. Vigeland. "The Effects of SFAS No. 90 on Nuclear Electric Utilities." Accounting Horizons 14, no. 2 (June 1, 2000): 191–209. http://dx.doi.org/10.2308/acch.2000.14.2.191.

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We study the effect of SFAS No. 90 on electric utilities that were required to record substantial write-offs due to nuclear power plants that had been impaired by regulatory disallowances or abandonments. We identified 57 firms that recorded write-offs required under SFAS No. 90 totaling $17.7 billion. During the period surrounding the release of SFAS No. 90, many of the affected firms reduced their dividends and their common stock earned somewhat lower returns than similar firms that were not affected by the pronouncement. However, we do not attribute these differences directly to SFAS No. 90. We identify other factors that are more plausible explanations for the lower returns and dividend reductions: adverse regulatory rulings that disallowed the recovery of nuclear construction costs and lower quality earnings because of large noncash “allowance for funds used during construction” (AFUDC) accruals. We believe that follow-up studies comparing actual effects of controversial FASB pronouncements with those predicted during the board's deliberations are useful to both the board and those who lobby the board.

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Al-Nsour, Rania, and Murad Abuaddous. "A Comparison Study between IFRS 9 and IAS 39 in GCC Countries." European Journal of Business and Management Research 7, no. 6 (November 2, 2022): 7–13. http://dx.doi.org/10.24018/ejbmr.2022.7.6.1687.

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IFRS 9 was introduced as a replacement for IAS 39, which spurred a wide debate since its implementation. This study aims to show the impact of IFRS 9 on the performance, solvency, credit ratio, capital adequacy ratio, expected credit loss, non-performing credits and write-offs for local banks operating within the Gulf Cooperation Council. To achieve the objectives of this study, data from financial disclosures was collected for 53 GCC banks for the period 2012-2020, which had 477 years of observation. The cross-sectional data was analyzed using the logit model (panel logistic regression model), capable of extracting non-linear relationships. This study found that there was a substantial positive difference in the percentage of the provision for credit losses, write-offs, and credit and non-performing credit ratios after the implementation of the IFRS 9. In contrast, no substantial difference was found in financial performance indicators, solvency, and capital adequacy ratio. The study offered a set of recommendations based on these findings and offered a number of potential future research opportunities to enrich the topic.

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Beier, Raymond J. "SEC addresses goodwill write-offs in supermarkets general; what will the FASB do?" Journal of Corporate Accounting & Finance 5, no. 2 (1993): 153–59. http://dx.doi.org/10.1002/jcaf.3970050203.

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37

Kosi, Urska, and Aljosa Valentincic. "Write-offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives." European Accounting Review 22, no. 1 (May 2013): 117–50. http://dx.doi.org/10.1080/09638180.2012.661938.

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38

Kang, Sooyong, Sungmin Park, Hoyoung Jung, Hyoki Shim, and Jaehyuk Cha. "Performance Trade-Offs in Using NVRAM Write Buffer for Flash Memory-Based Storage Devices." IEEE Transactions on Computers 58, no. 6 (June 2009): 744–58. http://dx.doi.org/10.1109/tc.2008.224.

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39

Jayaraman, A. R., and Pradip Bhuyan. "Impact of NPA and loan write-offs on the profit efficiency of Indian banks." DECISION 47, no. 1 (March 2020): 35–48. http://dx.doi.org/10.1007/s40622-020-00235-9.

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40

Chao, Chia-Ling, and Shwu-Min Horng. "Asset write-offs discretion and accruals management in Taiwan: the role of corporate governance." Review of Quantitative Finance and Accounting 40, no. 1 (March 2, 2012): 41–74. http://dx.doi.org/10.1007/s11156-011-0269-5.

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41

Sofyan, Syaakir. "Kebijakan Penanganan Pembiayaan Bermasalah pada Bank Syariah dan Konvensional Perspektif Ekonomi Syariah Pasca Bencana di Sulawesi Tengah." Al Maal: Journal of Islamic Economics and Banking 2, no. 1 (July 13, 2020): 81. http://dx.doi.org/10.31000/almaal.v2i1.2741.

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The natural disaster that occurred in Palu on September 28, 2018 was an earthquake that occurred due to the Palu Koro fault activity, which had a magnitude of 7.4 on the Richter scale, which had an impact on bank performance, primarily related to non-performing loans (NPLs). The purpose of this study was to determine the policy of handling non-performing loans for disaster victims as well as an analysis of the Islamic economy of the policy. This research belongs to the category of qualitative research with a descriptive analysis approach. The object under study is Islamic and conventional banks. The handling of problem loans still has several things that need to be clarified, especially for write offs and write offs that are not regulated in OJK Regulation No. 45/POJK.03/2017 concerning Special Treatment of Credit or Financing for Certain Areas in Indonesia Affected by Natural Disasters. In addition, the determination of credit quality and restructuring with a period of 3 years in special treatment for areas affected by natural disasters is too early to be determined, because the impact of natural disasters for each customer is different and allows some customers to make bad intentions by utilizing the situation to avoid payment.

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Lynch, Luann J. "MGM Mirage—Accounts Receivable." Darden Business Publishing Cases 1, no. 1 (January 20, 2017): 1–6. http://dx.doi.org/10.1108/case.darden.2016.000201.

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Students are presented with the balance sheet, income statement, accounts-receivable footnote, excerpts from the footnote on significant accounting policies, and excerpts from Management's Discussion and Analysis from MGM Mirage's 2004 Annual Report, and are asked to respond to several questions regarding information in the materials. Questions center around what can be inferred about the impact of accounts receivable, allowance for doubtful accounts, write-offs, and other data on the balance sheet and income statement.

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Choi, Jong-Seo, and Hyun-Jeong Nam. "Do Goodwill and Its Impairment Write-offs Predict Future Cash Flows Under the IFRS Regime?" Korea International Trade Research Institute 14, no. 2 (April 23, 2018): 83–100. http://dx.doi.org/10.16980/jitc.14.2.201804.83.

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Toigambayev, S. K., and A. T. Abenov. "Determining the number of write-offs and maintenance per vehicle per cycle for the enterprise." International Journal of Professional Science, no. 4 (2022): 118–29. http://dx.doi.org/10.54092/25421085_2022_4_118.

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Marcinkowska, Elżbieta, Joanna Sawicka, and Anna Stronczek. "WRITE-OFFS FOR NON-FINANCIAL FIXED ASSETS AND THEIR EFFECT ON THE PROFIT OR lOSS." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 88 (2017): 157–66. http://dx.doi.org/10.18276/frfu.2017.88/1-15.

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46

Cheng, Yingmei, David Peterson, and Karen Sherrill. "Admitting mistakes pays: the long term impact of goodwill impairment write-offs on stock prices." Journal of Economics and Finance 41, no. 2 (December 23, 2015): 311–29. http://dx.doi.org/10.1007/s12197-015-9349-z.

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47

Bepari, Md Khokan, and Abu Taher Mollik. "Regime change in the accounting for goodwill." International Journal of Accounting & Information Management 25, no. 1 (March 6, 2017): 43–69. http://dx.doi.org/10.1108/ijaim-02-2016-0018.

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Purpose This study aims to examine the impact of the recent regime change in accounting for goodwill, from the systematic periodic amortisation to the impairment testing, on the frequency and the extent of goodwill write-offs in the context of Australia. It also examines the impact of the change from the amortisation approach to the impairment approach on the value relevance of older goodwill. Design/methodology/approach The authors approach the first research question by comparing the actual amount of goodwill impairment charge by the sample firms with the minimum “as if” amortisation charge that would have been required under the amortisation regime. The authors approach the second question using a modified Ohlson model (1995), similar to Bugeja and Gallery (2006). The sample consists of 911 firm-year observations with the number of observations in the particular year being 238, 242, 220 and 211 in 2009, 2008, 2007 and 2006, respectively. Findings The findings suggest that the adoption of the impairment approach has decreased the frequency and the amount of goodwill write-off. The goodwill impairment amount is substantially less than the “as if” amortisation amount that would have been required under the amortisation regime. The results also suggest that older goodwill is now value-relevant, whereas goodwill purchased during the current year is not value-relevant. One reason for this may be that AASB 3: Business Combination allows for the provisional allocation of the purchase price to goodwill to be allocated to other identifiable intangible assets latter on. Hence, during the year of business combination, investors do not form a firm view of the amount of goodwill arising out of the business combination. Research limitations/implications This study uses data for the first four years since the inception of the impairment approach. Practical implications The findings of this study have important implications for the fair value accounting debate. The discretions allowed the managers under the impairment approach to improve the information content of goodwill. The relatively low levels of goodwill impairment even during the 2008-2009 global financial crisis contradict to the apprehensions found in the literature that managers will use the goodwill write-off as a tool for downward earnings management. The findings also imply that if managers are allowed with adequate flexibility through accounting standards rather than stipulating some systematic and mechanistic rules, the information value of the accounting measurement may improve. Social implications The findings feed into the debate of “rule-based” versus “principle-based” accounting standards and favours the “principle-based” accounting standards. The findings also contribute to the accounting measurement literature by concluding that if allowed with discretionary choices, managers may not always opt for the conservative accounting measurements (such as, recording goodwill write-offs). Originality/value Adopting an alternative approach, this study shows that the fair value accounting for goodwill has resulted in an optimistic approach to goodwill write-offs. It has also improved the information content of reported goodwill. This is the first known study addressing the research questions in consideration after the adoption of the goodwill impairment approach.

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48

Henning, Steven L., Wayne H. Shaw, and Toby Stock. "The Amount and Timing of Goodwill Write-Offs and Revaluations: Evidence from U.S. and U.K. Firms." Review of Quantitative Finance and Accounting 23, no. 2 (September 2004): 99–121. http://dx.doi.org/10.1023/b:requ.0000039507.82692.d3.

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49

Bathala, Chenchuramaiah T. "The Amount and Timing of Goodwill Write-Offs and Revaluations: Evidence from U.S. and U.K. Firms." CFA Digest 35, no. 2 (May 2005): 7–9. http://dx.doi.org/10.2469/dig.v35.n2.1654.

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50

Siggelkow, Lena, and Henning Zulch. "Determinants Of The Write-Off Decision Under IFRS: Evidence From Germany." International Business & Economics Research Journal (IBER) 12, no. 7 (July 16, 2013): 737. http://dx.doi.org/10.19030/iber.v12i7.7964.

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This study examines the factors that influence write-off decisions in German-listed companies. Write-offs have been widely discussed, especially for the US-American market, and a relation to earnings management has been found in existing studies. German companies differentiate from the companies that have already been analyzed as they operate under different accounting standards (IFRS) and in a different institutional setting.Additionally, managers are confronted with the task to derive the IFRS annual statements from the existing annual statements according to local GAAP which follow a differing objective. Based on a sample of 805 observations of German companies listed in the DAX, MDAX, TecDax and SDAX indices between 2004 and 2010, we analyze the impact of firm performance as well as reporting incentives on the write-off decision. We find that the write-off probability rises significantly with decreasing overall firm performance, which is in line with the legal requirements. Additionally, we find a strong relation of the write-off probability with unexpectedly high earnings, which is an indicator for income smoothing. Besides influencing the shareholders perception, income smoothing can serve to minimize overall tax payments or to influence the banks risk assessment. In contrast with prior studies focusing on the US-American market, we found no evidence for other capital market motives, like big bath accounting and management changes; neither could we confirm the hypothesis that earnings-based management compensation or leverage have a significant influence on the write-off decision. These results indicate that German managers aim to influence tax payments and potential lenders in contrast to the perception of potential shareholders.

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Journal articles on the topic 'Write-offs'

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