Estimation of the Undervaluation of the Chinese Currency by a Non-linear Model

Gene Hsin Chang

Asia-Pacific Journal of Accounting & Economics, 2008, vol. 15, issue 1, 29-40

Abstract: Anecdotal evidence shows that managers have plenty of discretion to manage the timing of write-offs to take action related to earnings management. In this paper, I examine whether write-offs are recorded in a timely manner. In particular, I investigate the association between asset write-offs and the market return over a long window as a metric of testing the timeliness of write offs. The results suggest that write-offs are recorded in a less timely manner than other components of earnings.

Date: 2008
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DOI: 10.1080/16081625.2008.9720807

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Asia-Pacific Journal of Accounting & Economics is currently edited by Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

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