Write-Offs As Accounting Procedures to Manage Perceptions

John A. Elliott; Wayne H. Shaw

doi:10.2307/2491182

January 1, 1988Journal of Accounting Research

Write-Offs As Accounting Procedures to Manage Perceptions

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Key Points

The research investigates how management can influence the timing and extent of accounting write-offs to shape perceptions.
Analyzed accounting procedures related to write-offs and accruals
Explored management incentives affecting decision-making
Assessed the role of timing and magnitude in accounting perceptions
Management's timing of write-offs significantly alters stakeholder perceptions
Larger write-offs led to more favorable perceptions of financial health
Accruals were manipulated to impact reported earnings, influencing stakeholder behavior

Implication

Examines the impact of write-offs on accounting perceptions, indicating significant managerial influence.

Abstract

John A. Elliott, Wayne H. Shaw, Write-Offs As Accounting Procedures to Manage Perceptions, Journal of Accounting Research, Vol. 26, Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals (1988), pp. 91-119

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Cite This Study

Elliott et al. (1988) studied this question.

synapsesocial.com/papers/6a0dc85368ddba849a09e1fb https://doi.org/10.2307/2491182

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Write-Offs As Accounting Procedures to Manage Perceptions

Key Points

Implication

Abstract

Discussion

Cite This Study

Write-Offs As Accounting Procedures to Manage Perceptions

Key Points

Implication

Abstract

Discussion

Cite This Study

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