Unpaid Balances, Write-Offs, and Refunds
نویسندگان
چکیده
منابع مشابه
Timeliness of Asset Write-offs
Anecdotal evidence shows that managers have plenty of discretion to manage the timing of write-offs to take action related to earnings management. In this paper, I examine whether write-offs are recorded in a timely manner. In particular, I investigate the association between asset write-offs and the market return over a long window as a metric of testing the timeliness of write offs. The resul...
متن کاملDo Monitors Monitor? Write-offs and Corporate Governance
This paper examines the impact of Corporate Governance and CEO turnover on the writeoff decision, as well as the motivation for companies to take write-offs. Companies with poor monitoring mechanisms take write-offs due to endogenous factors Conversely, companies with strong monitoring mechanisms take write-offs because of exogenous factors, like negative industry shocks. These ”good write-offs...
متن کاملImpairment Write-Offs and the Pricing of Accruals
Sloan (1996) is the first to document the accruals anomaly, the negative relation between accruals and subsequent stock returns. In this paper I investigate the effects of the recent and prominent adoption of fair-value accounting on the market valuation of accruals. Using a sample of firm-years from 2003 to 2005, I find that investors rationally price different earnings components when setting...
متن کاملMaking Electronic Refunds Reusable
Electronic check schemes provide more convenient way for clients to buy goods than electronic coin schemes. However, difficulties in making a refund reusable and in representing the face value of a check have discouraged its development. In this paper, a new online electronic check system is presented, which solves the above problems. This system uses the partially blind signature to provide us...
متن کاملBritish Income-Tax Refunds
currency, through the press, that persons claiming refunds of British income-tax have been called upon to pay duty on income derived from sources outside Great Britain. An impression so utterly false and entirely erroneous in its conception and distinctly libellous on the British Inland Revenue authorities should be immediately refuted. Applications for the refund of British tax cannot in any w...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Ear, Nose & Throat Journal
سال: 2007
ISSN: 0145-5613,1942-7522
DOI: 10.1177/014556130708600811