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oai:www.ideals.illinois.edu:2142/87174 2023-07-11 col_2142_5131 col_2142_16440 com_2142_5130 com_2142_16439 com_2142_9216

Dietrich, J. Richard Comprix, Johann Joseph 2015-09-28T15:39:26Z 2015-09-28T15:39:26Z 10000-01-01 2000 2000 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. Made available in DSpace on 2015-09-28T15:39:26Z (GMT). No. of bitstreams: 2 license.txt: 4848 bytes, checksum: 96035ab3f5e1c23cc7138a224ce498bd (MD5) 9989968.pdf: 4303430 bytes, checksum: 810ccb273623a8d2876bd439247cc896 (MD5) Previous issue date: 2000 Embargo set by: Seth Robbins for item 88455 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs U of I Only 100 p. Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2000. http://hdl.handle.net/2142/87174 (MiAaPQ)AAI9989968 eng Business Administration, Accounting Write -Offs and Restructuring Charges: Evidence From SFAS No. 121 and EITF 94 -3 Mandatory Disclosures text Accountancy Accountancy University of Illinois at Urbana-Champaign Dissertation Ph.D.