Bibliografías temáticas / Write-offs

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Literatura académica sobre el tema "Write-offs"

Autor: Grafiati
Publicado: 4 de junio de 2021
Última modificación: 20 de febrero de 2023

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Artículos de revistas sobre el tema "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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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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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 i
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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 report
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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 entitie
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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, 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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Tesis sobre el tema "Write-offs"

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Jarva, H. (Henry). "Essays on accounting conservatism and goodwill write-offs." Doctoral thesis, University of Oulu, 2010. http://urn.fi/urn:isbn:9789514262593.

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Abstract One of the major features of financial reporting is conservatism. Accounting conservatism is traditionally defined by the adage “anticipate no profit, but anticipate all losses.” Accounting conservatism is manifested in two general but distinct ways. First, conservatism can be unconditional, meaning that the book value of net assets is understated due to predetermined accounting practices (e.g. immediate expensing of research and development expenditures as incurred). Second, conservatism can be conditional, meaning that the book value of assets is written down under sufficiently adve
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Siggelkow, Lena. "Analytical and empirical analyses on fixed asset write-offs." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-116920.

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The objective of the International Financial Reporting Standards (IFRS) is to provide useful information to the users of financial statements to assist in making economic decisions. To be useful, information has to be relevant and reliable, but the reliability of information suffers when the guidelines for the reporting of specific issues are not clear and managerial discretion arises. Write-offs are one of those accounting issues that are regularly related to earnings management. By now it is seen as common knowledge that write-offs, especially those on goodwill, do not reflect declines in as
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Sellhorn, Thorsten. "Goodwill impairment : an empirical investigation of write-offs under SFAS 142 /." Frankfurt am Main ; New York, NY : Peter Lang, 2004. http://www.loc.gov/catdir/toc/fy054/2005276482.html.

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Choi, Tae Hee. "A study of meeting or beating analysts’ forecasts of earnings and timeliness of write-offs." The Ohio State University, 2002. http://rave.ohiolink.edu/etdc/view?acc_num=osu1280257390.

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Choi, Tae Hee. "A study of meeting or beating analysts' forecasts of earning and timeliness of write-offs /." The Ohio State University, 2002. http://rave.ohiolink.edu/etdc/view?acc_num=osu148646124681539.

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Siggelkow, Lena [Verfasser], Henning [Akademischer Betreuer] Zülch, and Bernhard [Akademischer Betreuer] Schwetzler. "Analytical and empirical analyses on fixed asset write-offs / Lena Siggelkow. Gutachter: Henning Zülch ; Bernhard Schwetzler. Betreuer: Henning Zülch." Dresden : Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://d-nb.info/1056063343/34.

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Al, Fayyoumi Nedal Ahmed. "The market response to the recognition of bad debt : contagion effects and competitive effects in the banking sector following problem loan write-offs." Thesis, Bangor University, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.287028.

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Konečný, Jan. "Optimalizace modelu řízení zásob v Rhiag Group." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-207117.

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The thesis deals with inventory management in Rhiag Group. It is particularly focused on enhancement of model which is used for relocation of goods within the group. Purpose of this model is to improve allocation efficiency measured by items write-off value. Initially, author describes making of database which enables quantifying benefits of relocation, followed by testing of optimal relocation algorithm settings and determinig maximal delivery values for each relocation flow. In conclusion, optimal parameters of the model are recommended and benefits for Rhiag Group are estimated.
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Alshabani, Waleed Mohammad. "An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc3068/.

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Prior to Statement of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of, managers had substantial discretion concerning the amount and timing of reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC) to consider the need for a new standard to guide the recording of impairment of long-lived assets. This stu
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Claeson, Lisa, and Mikaela Mört. "Nedskrivning av goodwill i nordiska storbanker." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-17345.

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Bakgrund Sedan IFRS infördes 2005 skall goodwill inte lägre skivas av utan istället testas för nedskrivning minst en gång per år. Nedskrivningsprövningen har sedan dess kritiserats av flertalet forskare och ansetts vara ett ämne för earnings management (EM). Eftersom goodwill skall värderas till verkligt värde följer viss problematik, särskilt under lågkonjunkturer då det är svårt att förutspå hur långvarig den ekonomiska nedgången förväntas bli. Cykliska branscher, såsom bankbranschen, är känsliga för förändringar i konjunkturen och således borde sådana förändringar avspeglas i bankernas goo
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Libros sobre el tema "Write-offs"

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Hariyani, Iswi. Restrukturisasi dan penghapusan kredit macet. Edited by Toruan Rayendra L. Jakarta: Elex Media Komputindo, 2010.

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Hariyani, Iswi. Restrukturisasi dan penghapusan kredit macet. Edited by Toruan Rayendra L. Jakarta: Elex Media Komputindo, 2010.

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3

Michael, Schiff, Sondhi Ashwinpaul C, and National Association of Accountants, eds. Impairments and writeoffs of long-lived assets. Montvale, N.J: National Association of Accountants, 1989.

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McKillop, Donal G. Bad debt provision and write-offs: The experience of UK building societies, 1989-1991. Bangor (Wales): Institute of European Finance, University of Wales, Bangor, 1996.

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Goodwill impairment: An empirical investigation of write-offs under SFAS 142. Frankfurt am Main: Peter Lang, 2004.

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Sellhorn, Thorsten. Goodwill Impairment: An Empirical Investigation of Write-Offs under SFAS 142. Bern: Peter Lang International Academic Publishers, 2018.

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Trinz, Robert. Travel and entertainment deductions and business car writeoffs. Paramus, N.J: Prentice Hall Information Services, 1989.

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Smart tax write-offs: Hundreds of tax deduction ideas for home-based businesses, independent contractors, all entrepreneurs. Windsor, Calif: Rayve Productions, 1996.

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Ray, Norm. Smart tax write-offs: Hundreds of tax deduction ideas for home-based businesses, independent contractors, all entrepreneurs. 3rd ed. Windsor, Calif: Rayve Productions, 2000.

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Ray, Norm. Smart tax write-offs: Hundreds of tax deduction ideas for home-based businesses, independent contractors, all entrepreneurs. 5th ed. Windsor, Calif: Rayve Productions, 2008.

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Capítulos de libros sobre el tema "Write-offs"

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Fujiyama, Keishi. "The Influence of Informal Institutions on Impaired Asset Write-Offs: Securing Future and Current Pies for Payouts in Japan." In International Perspectives on Accounting and Corporate Behavior, 161–86. Tokyo: Springer Japan, 2014. http://dx.doi.org/10.1007/978-4-431-54792-1_8.

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Tingvall, Claes. "Vision Zero: How It All Started." In The Vision Zero Handbook, 245–66. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-76505-7_8.

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AbstractThis is a presentation of how I remember the first steps of Vision Zero, the Swedish reorientation of traffic safety policy that took place from the mid-1990s and onwards. It is not an objective text that would be impossible to write as one of the initiators of the policy change. But it brings up some of the steps of the process and presents some hypotheses on how policy change might happen.It is claimed that there was no planned process, not even an ideology or well-developed idea, behind VZ from the very beginning. But there were opportunities and events where one thing led to another. The most fundamental being the immediate acceptance from the Swedish Minister of Infrastructure back in January 1995.The most prominent ideas behind VZ are that firstly safety is a matter of how the providers of the road transport system design and build and manage the system. The second idea is that a professional provider cannot trade off the citizens’ life and health for benefits to the society and its citizens. The underlying hypothesis is that tradition and road traffic rules for the road users have been used as an excuse for not undertaking necessary system changes and modifications. The users have always been blamed for crashes and its consequences by the legal system as well as general approach from the society.The last part of the paper reflects on what is necessary to do in the future to eradicate amateurism, populism, and trade-offs from the road traffic safety field. Maybe a “duty of care” legislation needs to be introduced, protecting the citizen from poor design and operations.
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Tingvall, Claes. "Vision Zero: How It All Started." In The Vision Zero Handbook, 1–22. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-23176-7_8-1.

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AbstractThis is a presentation of how I remember the first steps of Vision Zero, the Swedish reorientation of traffic safety policy that took place from the mid-1990s and onwards. It is not an objective text that would be impossible to write as one of the initiators of the policy change. But it brings up some of the steps of the process and presents some hypotheses on how policy change might happen.It is claimed that there was no planned process, not even an ideology or well-developed idea, behind VZ from the very beginning. But there were opportunities and events where one thing led to another. The most fundamental being the immediate acceptance from the Swedish Minister of Infrastructure back in January 1995.The most prominent ideas behind VZ are that firstly safety is a matter of how the providers of the road transport system design and build and manage the system. The second idea is that a professional provider cannot trade off the citizens’ life and health for benefits to the society and its citizens. The underlying hypothesis is that tradition and road traffic rules for the road users have been used as an excuse for not undertaking necessary system changes and modifications. The users have always been blamed for crashes and its consequences by the legal system as well as general approach from the society.The last part of the paper reflects on what is necessary to do in the future to eradicate amateurism, populism, and trade-offs from the road traffic safety field. Maybe a “duty of care” legislation needs to be introduced, protecting the citizen from poor design and operations.
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4

"Capital Write-Offs." In Foundations of Taxation Law 2022, 414–31. 14th ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154444.016.

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Whiteside, Heather, Stephen McBride, and Bryan M. Evans. "Spending in an Austere Era." In Varieties of Austerity, 29–54. Policy Press, 2021. http://dx.doi.org/10.1332/policypress/9781529212242.003.0002.

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This chapter provides an economic background for fiscal adjustments and drivers of spending in an austere time. It begins with national snapshots of each country's fiscal–financial condition when the 2008 crisis first hit, weaving in, where appropriate, an historical overview. The analysis includes assessment of factors such as domestic economic imbalances, financial and housing bubbles, and exposure to international economic downturn. It also delineates national and cross-national banking-sector dynamics as identified in measures like stimulus and guarantees (credit underwriting, insurance support, and the like); bailouts (asset taking, nationalization); write-offs and taxpayer-borne risks; partnerships and privatization; and international pressures (from supranational institutions and investors). These varied responses involved mobilizing, creating or reconfiguring public sector institutions, insulating the banking sector from a crisis of its own making, and blaming the state for debt and deficits that will be used to insinuate public sector culpability.
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Actas de conferencias sobre el tema "Write-offs"

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Sapkauskiene, Alfreda. "RESEARCH OF MANAGEMENT DECISIONS INFLUENCE ON GOODWILL WRITE-OFFS." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b22/s6.055.

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Jia, Qingwei, Guoxiao Guo, and Jie Yu. "Position-Error-Based Shock Protection in HDDs." In ASME 2013 Conference on Information Storage and Processing Systems. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/isps2013-2911.

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This paper studies off-track write protection in HDDs. The system data integrity requirement is formulated based on the head/media and data track pitch configurations and a servo-mechanical system track misregistration (TMR) under various conditions. A write fault protection scheme is formulated based on position estimation through the current and predicted future PES (position error signal). The write fault trigger threshold determination and its impact on the system trade-offs are qualitatively discussed. The shock protection method applies to both conventional magnetic recording (CMR) and s
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Nascimento, Bruno S., Denis Maia, and Lucas Almada. "Applying Machine Learning to Improve Collection and to Reduce Write-Offs in Utilities." In 2021 International Conference on Artificial Intelligence and Blockchain Technology (AIBT). IEEE, 2021. http://dx.doi.org/10.1109/aibt53261.2021.00017.

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Knigge, Bernhard, Andreas Moser, Jia-Yang Juang, and Peter Baumgart. "Nonlinear Thermal Protrusion and Slider Disk Contact Forces." In ASME/STLE 2007 International Joint Tribology Conference. ASMEDC, 2007. http://dx.doi.org/10.1115/ijtc2007-44499.

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Some of the recently shipped hard disk drives have a new technology to actively control the flying height between slider and disk. The slider to disk spacing is controlled by thermal protrusion actuation using a small heater coil which is located close to the read write element at the trailing end of the slider. By applying an electric current to the heater coil, the slider’s trailing end protrudes towards the disk and can be driven into contact with sufficiently high heating power. The contact force and the thermal protrusion efficiency is mainly controlled by air bearing design. In this pape
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