Our concern for the analysis of the annual and interim financial reporting was generated by the importance that each … common solution to these problems and implicitly increasing the interest for financial reporting, especially interim, can …

reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led … 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 …

range of sources in financial reporting than do non-Chinese newspapers – those foreign language papers in China and … financial reporting. It finds that the sample of Chinese newspapers was far more likely to use Chinese Government sources than … non-Chinese newspapers. This study suggests then, that the non-Chinese press is more likely to display quality reporting …