| Autor: |
Mei-Chu HUANG, Chan-Chuan TING, Yu-Jia CHEN |
| Jazyk: |
angličtina |
| Rok vydání: |
2018 |
| Předmět: |
|
| Zdroj: |
Management and Economics Review, Vol 3, Iss 1, Pp 58-74 (2018) |
| Druh dokumentu: |
article |
| ISSN: |
2501-885X |
| DOI: |
10.24818/mer/2018.06-05 |
| Popis: |
In this study, we investigate the impact of the conservatism of a company’s financial statements on management’s motivation to recognize asset impairment, and the impact of accounting conservatism on prior period impairment losses and gains on impairment reversal. The empirical results showed that a higher accounting conservatism level can reduce management manipulation for recognized more impairment losses in the prior period and then more gains on impairment reversal. That is, a higher level of accounting conservatism can reduce prior period impairment losses, recognized by managers, to make reserves to facilitate the recognition of gains on impairment reversal in a later period, to apparently ‘improve’ earnings. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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