Write -Offs and Restructuring Charges: Evidence From SFAS No. 121 and EITF 94 -3 Mandatory Disclosures
Comprix, Johann Joseph
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https://hdl.handle.net/2142/87174
Description
Title
Write -Offs and Restructuring Charges: Evidence From SFAS No. 121 and EITF 94 -3 Mandatory Disclosures
Author(s)
Comprix, Johann Joseph
Issue Date
2000
Doctoral Committee Chair(s)
Dietrich, J. Richard
Department of Study
Accountancy
Discipline
Accountancy
Degree Granting Institution
University of Illinois at Urbana-Champaign
Degree Name
Ph.D.
Degree Level
Dissertation
Keyword(s)
Business Administration, Accounting
Language
eng
Abstract
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 as operating costs of that period. Additional findings are that the market reaction to the announcement of restructurings containing questionable charges is weaker than for restructuring charges in general and management changes and poor earnings increase the likelihood that a firm will take questionable restructuring charges.
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