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Title:Write -Offs and Restructuring Charges: Evidence From SFAS No. 121 and EITF 94 -3 Mandatory Disclosures
Author(s):Comprix, Johann Joseph
Doctoral Committee Chair(s):Dietrich, J. Richard
Department / Program:Accountancy
Discipline:Accountancy
Degree Granting Institution:University of Illinois at Urbana-Champaign
Degree:Ph.D.
Genre:Dissertation
Subject(s):Business Administration, Accounting
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.
Issue Date:2000
Type:Text
Language:English
Description:100 p.
Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2000.
URI:http://hdl.handle.net/2142/87174
Other Identifier(s):(MiAaPQ)AAI9989968
Date Available in IDEALS:2015-09-28
Date Deposited:2000


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