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Keywords: asset write-downs
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The Accounting Review (2017) 92 (2): 41–67.
Published: 01 March 2017
... ; Nikolaev 2010 ). 3 Asset write-downs are the most fundamental manifestation of conservatism. 4 However, conservatism research primarily focuses on earnings (rather than impairments) because of its central contracting role (e.g., Schrand 2014 ) and because of the limited quality...