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- W2334829880 abstract "In my opinion, the three papers in this session all make solid contributions to what potentially could be a fertile accounting literature. While they focus on write-offs, the papers examine more generally the extent to which managers exercise reporting discretion that is consistent with GAAP Rees, Gill, and Gore ask whether managers are more likely to manage other operating accruals when they take write-offs, and if so, whether they do so to send value-relevant signals rather than to act opportunistically. Elliott and Hanna ask whether the information content of earnings declines as firms take multiple write-offs, citing investor concerns about the timing of write-offs being opportunistic, while acknowledging the possibility that management might be appropriately exercising reporting discretion to reflect deteriorating economic conditions. Francis, Hanna, and Vincent try to determine the extent to which write-offs are caused by impairment versus manipulation. While the three papers ask interesting questions and provide sufficient evidence and insights to warrant publication, they did not sway my priors as far as I had hoped when reading their introductions. I found myself saying No way, I don't agree with this conclusion, as often as Wow, I wish I had thought of this. However, this critique reflects the difficulty of the research challenge more than the shortcomings of these papers. This is an exceptionally difficult research issue. To get significant breakthroughs in this area, others will have to capitalize more effectively on the competitive advantage of accounting researchers: we best understand how concepts and theories from economics, finance, organizational behavior, and other disciplines affect" @default.
- W2334829880 created "2016-06-24" @default.
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- W2334829880 date "1996-01-01" @default.
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- W2334829880 title "Discussion Write-Offs: Manipulation or Impairment?" @default.
- W2334829880 doi "https://doi.org/10.2307/2491432" @default.
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