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Letteratura scientifica selezionata sul tema "Write-offs"

Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 20 febbraio 2023

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Articoli di riviste sul tema "Write-offs"

Dent, Dave. "Write-Offs Campaign". Probation Journal 35, n. 3 (settembre 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, e Vernon J. Richardson. "Investor Underreaction to Goodwill Write-Offs". Financial Analysts Journal 59, n. 6 (novembre 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, n. 8 (agosto 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, n. 5 (luglio 2008): 99–104. http://dx.doi.org/10.1002/jcaf.20424.

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Greco, Giulio, Silvia Ferramosca e Marco Allegrini. "The Influence of Family Ownership on Long-Lived Asset Write-Offs". Family Business Review 28, n. 4 (15 giugno 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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Riedl, Edward J. "An Examination of Long-Lived Asset Impairments". Accounting Review 79, n. 3 (1 luglio 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, n. 87(143) (4 luglio 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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Crawford, Mark. "Committee Hits DOE on Project Write-offs". Science 229, n. 4712 (2 agosto 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, n. 4712 (2 agosto 1985): 451. http://dx.doi.org/10.1126/science.229.4712.451-b.

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Tesi sul tema "Write-offs"

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 adverse circumstances, but not up under favorable circumstances (e.g. goodwill impairment rules). This dissertation focuses only on conditional conservatism. The purpose of this dissertation is to increase our understanding of conditional conservatism through three inter-related essays. These essays seek to answer the following research questions: (1) Are standard measures of conditional conservatism affected by the asymmetry in cash flows? (2) How does “bad news” contribute to the persistence of accruals and cash flows? (3) Do firms manage fair value based goodwill write-offs under Statement of Financial Accounting Standards No. 142 (SFAS 142)? (4) What are the economic consequences of SFAS 142 goodwill write-offs? Collectively, the empirical results of this dissertation further our understanding of the determinants and implications of conditional conservatism. The first essay demonstrates that the asymmetry in cash flows biases standard measures of conditional conservatism. The second and third essays are one of the first to assess conservatism using an individual accrual account, namely, SFAS 142 goodwill write-offs. The second essay examines the reliability of goodwill write-offs, while the third essay provides evidence on the economic consequences of goodwill write-offs. The findings of these two essays are important for the debate on whether fair value measurements in financial statements are appropriate.

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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 asset value; rather, they are used as a device to manipulate financial reports. However, there is a striking lack of grounded theoretical research that can confirm this assessment. The aim of this dissertation is to provide valuable analytical and empirical insights on fixed asset write-offs under IFRS. In a first step, the practical implementation of IAS 36 in Europe has to be analyzed, which is best done empirically. Based on the findings from these empirical surveys, the most substantial questions remaining are subject to an in-depth analytical discussion. Since IAS 36 entails different measurement issues that have their origins in finance theory, this dissertation also aims to introduce some basic techniques from theoretical finance to accounting research. Lastly, as the analyses presented in this dissertation do not cover all open questions on fixed asset write-offs, the author hopes to encourage further research on this important topic.

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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 e 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 study has two primary objectives. First, it investigates the effects of SFAS No.121 on asset impairment reporting, examining whether SFAS No.121 reduces the magnitude and restricts the timing of reporting asset writedowns. Second, the study compares the information content (surprise element) of the asset impairment loss announcement as measured by cumulative abnormal returns (CAR) before and after the issuance of SFAS No.121. The findings provide support for the hypothesis that the FASB's new accounting standard does not affect the magnitude of asset writedown losses. The findings also provide support for the hypothesis that SFAS No. 121 does not affect the management choice of the timing for reporting asset writedowns. In addition, the findings suggest that the market evaluates the asset writedown losses after the issuance of SFAS No. 121 as good news for “big bath” firms, while, for “income smoothing” firms, the market does not respond to the announcements of asset writedown losses either before or after the issuance of SFAS No. 121. The findings also suggest that, for “big bath” firms, the market perceives the announcement of asset impairment losses after the adoption of SFAS No. 121 as more credible relative to that before its issuance. This could be because the practice of reporting asset writedowns after the issuance of SFAS No. 121 is under the FASB's authoritative guidance, which brings consistency and comparability in asset impairment reporting.

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Claeson, Lisa, e 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 goodwillpost. Syfte Studien har två övergripande syften, dels att kartlägga nedskrivningar av goodwill i nordiska storbanker och dels att testa samband mellan dessa och olika konjunkturlägen, Big Bath Accounting och Income Smoothing. Målet med studien är att komplettera det redan befintliga forskningsområdet gällande EM vid nedskrivning av goodwill. Detta genom att ta konjunkturens påverkan i beaktning samt inkludering av nordiska storbanker. Metod Då tidigare studier inom området har exkluderat bankbranschen, var det just av denna anledning som banker valdes ut för studien. För att besvara studiens syfte och frågeställning föll sig en kvantitativ metod mest lämplig. Insamlad data från årsredovisningar perioden mellan 2006–2017 sammanställdes i statistiska modeller och tester och därmed kunde studiens resultat erhållas. Resultat & Slutsats Studiens resultat visar att varken konjunktur, utövande av Big Bath Accounting eller Income Smoothing signifikant påverkar nedskrivning av goodwill i nordiska storbanker. Studien kan därmed inte påvisa förekomsten av någon av dessa två strategier för EM, vilket motsäger tidigare forskning. Gällande konjunkturens påverkan på nedskrivning av goodwill föreligger en negativ korrelation där nedskrivningar tenderar att vara som störst under en lågkonjunktur. Dock har inget tydligt mönster för när nedskrivningar har gjorts kunnat urskiljas.
Background Since IFRS was introduced in 2005, goodwill should no longer be amortized but instead be tested for impairment at least once a year. The impairment test has been criticized by most researchers and blamed to be a topic for earnings management (EM). Because goodwill is measured at fair value, certain problems follow. Especially during recession, when it is hard to predict how long the economic downturn is expected. The banking industry are particularly sensitive to changes in the business cycle. Therefore, should these changes should be reflected in their goodwill. Purpose This study has two main purposes, partly to identify impairments of goodwill in major Nordic banks and partly to test the statistical relationship between these and different economics conditions, Big Bath Accounting and Income Smoothing. The aim of the study is to supplement the existing research regarding earnings management and impairment of goodwill. This by taking different economic conditions in account and including Nordic major banks. Method Previous studies in the research area has excluded the banking industry, for this reason, banks were selected for our study. To answer the study's purpose and issue, a quantitative method fell most suitably. To be able to perform statistical models and tests to obtain a result, data was collected from each bank annual reports during 2006–2017. Results and conclusion The result of the study shows that neither the economic conditions, Big Bath Accounting or Income Smoothing has a significant impact on the impairment of goodwill in banks Nordic Large Cap. The study could not demonstrate the presence of any of these two strategies for earnings management, which contradicts previous research. Regarding the impact of economic conditions of goodwill impairment, there is a negative correlation where write-downs tend to be greater during a recession. Thus, no pattern for when write-downs of goodwill have been made.

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Libri sul tema "Write-offs"

Hariyani, Iswi. Restrukturisasi dan penghapusan kredit macet. A cura di Toruan Rayendra L. Jakarta: Elex Media Komputindo, 2010.

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Hariyani, Iswi. Restrukturisasi dan penghapusan kredit macet. A cura di Toruan Rayendra L. Jakarta: Elex Media Komputindo, 2010.

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Michael, Schiff, Sondhi Ashwinpaul C e National Association of Accountants, a cura di. 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. 3^a 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. 5^a ed. Windsor, Calif: Rayve Productions, 2008.

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Capitoli di libri sul tema "Write-offs"

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

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Whiteside, Heather, Stephen McBride e 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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Atti di convegni sul tema "Write-offs"

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 e 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 shingled magnetic recording (SMR).

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Nascimento, Bruno S., Denis Maia e 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 e 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 paper we want to discuss the trade offs in air bearing design to achieve low contact force and high thermal actuation efficiency. We have done both numerical simulation and experimental measurements to investigate contact force and air bearing stiffness. Typically a softer air bearings will produce less contact force but usually exhibit worse flying height tolerances. We have found a nonlinear clearance change with applied heater power. At closer spacings, the pressure peak increases dramatically leading to reduced actuation efficiency. The actuation efficiency may also vary at different skew angles. For calibration purpose slider to disk touchdown requires contact. Due to different actuation efficiencies at different radii different contact forces are estimated.

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