Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 7 of 7 for “"Write-offs."”.
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Write -Offs and Restructuring Charges: Evidence From SFAS No. 121 and EITF 94 -3 Mandatory Disclosures
The final part of the study presents evidence that the use of questionable restructuring charges is widespread. Further, restructuring accruals are correlated with operating income in the period in which they are paid out, which implies that these payouts may have been more appropriately classified …
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Differential Stock Market Reactions to the Presentation and Timing of the Announcements of Restructuring Charges and Write -Offs
I set up three hypotheses that predict the association between the true firm quality, the decisions regarding announcement and announcement type, and the market reactions to the announcement. I then develop a two-dimensional framework based on the presentation and timing of the announcements to …
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Optimizing inventory levels using financial, lifecycle and forecast variance data
Significant inventory write-offs have recently plagued ATI Technologies, a world leader in graphics and media processors. ATI's product-centric culture has long deterred attention from supply chain efficiency. Given that manufacturing lead time exceeds customer order lead time for its …
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Assessing and reducing product portfolio complexity in the pharmaceutical industry
… in demand forecast accuracy, production write-offs, asset utilization, and replenishment lead times.
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Analysis of a high-end memory supply chain : dram vendors to final assembly
… on total supply chain costs, including inventory write-offs due to decreasing memory prices and transportation costs.
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Accounting for Asset Securitizations: Fair Values and Earnings Management
… to lower the gain to avoid potential future write-offs of the retained interests. Therefore, I hypothesize that managers manage the fair value assumptions but make no prediction about the direction. I find limited evidence consistent with managers managing the volume securitized to meet the …
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An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns
… concerning the amount and timing of reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC) to …