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Asset Write-offs in Private Firms – The Case of German SMEs

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  • Andrea Szczesny
  • Aljosa Valentincic

Abstract

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Suggested Citation

  • Andrea Szczesny & Aljosa Valentincic, 2013. "Asset Write-offs in Private Firms – The Case of German SMEs," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 40(3-4), pages 285-317, April.
    • Handle: RePEc:bla:jbfnac:v:40:y:2013:i:3-4:p:285-317
    DOI: 10.1111/jbfa.2013.40.issue-3-4
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    Citations

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    Cited by:

    1. Tadeusz Dudycz & Jadwiga Praźników, 2020. "Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review," Sustainability, MDPI, vol. 12(4), pages 1-24, February.
    2. Luca Menicacci, 2022. "Financial reporting and book-tax conformity: A review of the issues," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 41-77.
    3. Habib, A. & Ranasinghe, D. & Huang, H.J., 2018. "A literature survey of financial reporting in private firms," Research in Accounting Regulation, Elsevier, vol. 30(1), pages 31-37.
    4. Sánchez-Ballesta, Juan Pedro & Yagüe, José, 2023. "Tax avoidance and the cost of debt for SMEs: Evidence from Spain," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
    5. Bernard, Darren, 2016. "Is the risk of product market predation a cost of disclosure?," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 305-325.
    6. ANNA Vysotskaya & АННА Высотская БОРИСОВНА, 2016. "Исследование Развития Национальных Систем Бухгалтерского Учета В Условиях Информационной Экономики // Study Of The National Accounting Systems Development In Information Economy," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 1, pages 65-73.
    7. Clatworthy, Mark A. & Peel, Michael J., 2016. "The timeliness of UK private company financial reporting: Regulatory and economic influences," The British Accounting Review, Elsevier, vol. 48(3), pages 297-315.

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