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Showing 1 to 2 of 2 for “"SFAS No. 121"”.
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An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns
… to Statement of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of, managers had substantial discretion concerning the amount and timing of reporting writedowns of long-lived assets. Moreover, the …
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Write -Offs and Restructuring Charges: Evidence From SFAS No. 121 and EITF 94 -3 Mandatory Disclosures
… findings are that the market reaction to the announcement of restructurings containing questionable charges is weaker than for restructuring charges in general and management changes and poor earnings increase the likelihood that a firm will take questionable restructuring charges.