An Empirical Study on the Relationship between Accounting Conservatism and Asset Impairment Recognition: Evidence from Companies in Taiwan
In this study, we investigate the impact of the conservatism of a company’s financial statements on management’s motivation to recognize asset impairment, and the impact of accounting conservatism on prior period impairment losses and gains on impairment reversal. The empirical results showed that a...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Editura ASE
2018-06-01
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| Series: | Management and Economics Review |
| Subjects: | |
| Online Access: | http://mer.ase.ro/files/2018_1/3-5.pdf |