The effect of assests write on the firm’s performance / Min-Tsung Cheng
This study uses empirical evidence to determine if management recognition asset write-offs improves firm performance. The examination focuses on take-a-bath and information content strategies. The available research on management write-offs behavior presents conflicting results, some of which are in...
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2016
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| Online Access: | https://ir.uitm.edu.my/id/eprint/31005/1/AJ_MIN%20TSUNG%20CHENG%20MAR%20B%2016.pdf |
| _version_ | 1796903148314427392 |
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| author | Cheng, Min-Tsung |
| author_facet | Cheng, Min-Tsung |
| author_sort | Cheng, Min-Tsung |
| collection | UITM |
| description | This study uses empirical evidence to determine if management recognition asset write-offs improves firm performance. The examination focuses on take-a-bath and information content strategies. The available research on management write-offs behavior presents conflicting results, some of which are interesting. First, for samples positioned at the 1%, 10%, 20%, 90% and 99% quantile level of firm performance ranking, a number of write-offs was found to positively affect the firm’s future performance, supporting the information content hypothesis. However, least squares estimates indicated a negative relationship. Second, under the least squares approach, firm performance was improved in the period following the write-offs at various quantiles, both of which support the take-a-bath hypothesis. Third, testing the equality of individual points can ensure the requisites for quantile analysis and most two-by-two matching coefficients had significant odds. |
| first_indexed | 2024-03-06T02:15:50Z |
| format | Article |
| id | oai:ir.uitm.edu.my:31005 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T02:15:50Z |
| publishDate | 2016 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:310052020-06-15T04:09:39Z https://ir.uitm.edu.my/id/eprint/31005/ The effect of assests write on the firm’s performance / Min-Tsung Cheng mar Cheng, Min-Tsung Multivariate analysis. Cluster analysis. Longitudinal method Regression analysis. Correlation analysis. Spatial analysis (Statistics) This study uses empirical evidence to determine if management recognition asset write-offs improves firm performance. The examination focuses on take-a-bath and information content strategies. The available research on management write-offs behavior presents conflicting results, some of which are interesting. First, for samples positioned at the 1%, 10%, 20%, 90% and 99% quantile level of firm performance ranking, a number of write-offs was found to positively affect the firm’s future performance, supporting the information content hypothesis. However, least squares estimates indicated a negative relationship. Second, under the least squares approach, firm performance was improved in the period following the write-offs at various quantiles, both of which support the take-a-bath hypothesis. Third, testing the equality of individual points can ensure the requisites for quantile analysis and most two-by-two matching coefficients had significant odds. Universiti Teknologi MARA Cawangan Selangor 2016-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/31005/1/AJ_MIN%20TSUNG%20CHENG%20MAR%20B%2016.pdf The effect of assests write on the firm’s performance / Min-Tsung Cheng. (2016) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29/>, 15 (1). pp. 1-32. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/563 |
| spellingShingle | Multivariate analysis. Cluster analysis. Longitudinal method Regression analysis. Correlation analysis. Spatial analysis (Statistics) Cheng, Min-Tsung The effect of assests write on the firm’s performance / Min-Tsung Cheng |
| title | The effect of assests write on the firm’s performance / Min-Tsung Cheng |
| title_full | The effect of assests write on the firm’s performance / Min-Tsung Cheng |
| title_fullStr | The effect of assests write on the firm’s performance / Min-Tsung Cheng |
| title_full_unstemmed | The effect of assests write on the firm’s performance / Min-Tsung Cheng |
| title_short | The effect of assests write on the firm’s performance / Min-Tsung Cheng |
| title_sort | effect of assests write on the firm s performance min tsung cheng |
| topic | Multivariate analysis. Cluster analysis. Longitudinal method Regression analysis. Correlation analysis. Spatial analysis (Statistics) |
| url | https://ir.uitm.edu.my/id/eprint/31005/1/AJ_MIN%20TSUNG%20CHENG%20MAR%20B%2016.pdf |
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