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Showing 1 to 1 of 1 for “"Writedowns"”.

  1. 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 …

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