Voluntary asset write-downs under SFAS 121: early adopters vis-a-vis late adopters
Year of publication: |
2008
|
---|---|
Authors: | Kwon, Sung S. ; Kim, Sungsoo ; Gaber, Brian |
Published in: |
International Journal of Accounting and Finance. - Inderscience Enterprises Ltd. - Vol. 1.2008, 1, p. 83-106
|
Publisher: |
Inderscience Enterprises Ltd |
Subject: | asset write-downs | early adopters | late adopters | efficiency enhancement | SFAS 121 | voluntary disclosure | organisational restructuring | productivity improvement |
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