Repeated accounting write-offs and the Information content of earnings
http://www.jstor.org/pss/2491430
谢谢.
Write-offs as accounting procedures to manage perceptions.
http://www.jstor.org/pss/2491182
Causes and Effects of Discretionary Asset Write-offs
http://www.jstor.org/pss/2491429
Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets?
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=291492
Earnings Management: New Evidence Based On Deferred Tax Expense
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=276997#PaperDownload
A closer look at discretionary writedowns of impaired assets, 这篇没找到链接.麻烦了.
谢谢.
[此贴子已经被作者于2008-6-23 19:05:58编辑过]