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Estimation of the Undervaluation of the Chinese Currency by a Non-linear Model

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  • Gene Hsin Chang

Abstract

Anecdotal evidence shows that managers have plenty of discretion to manage the timing of write-offs to take action related to earnings management. In this paper, I examine whether write-offs are recorded in a timely manner. In particular, I investigate the association between asset write-offs and the market return over a long window as a metric of testing the timeliness of write offs. The results suggest that write-offs are recorded in a less timely manner than other components of earnings.

Suggested Citation

  • Gene Hsin Chang, 2008. "Estimation of the Undervaluation of the Chinese Currency by a Non-linear Model," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 15(1), pages 29-40, April.
    • Handle: RePEc:taf:raaexx:v:15:y:2008:i:1:p:29-40
    DOI: 10.1080/16081625.2008.9720807
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    Cited by:

    1. Yin-Wong Cheung & Wenhao Wang, 2020. "A Jackknife Model Averaging Analysis of RMB Misalignment Estimates," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 11(02), pages 1-45, June.
    2. Meng, Xianming & Siriwardana, Mahinda & McNeill, Judith, 2013. "The Impact of an Appreciation of the Chinese Yuan on the Global Trade," Conference papers 332340, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    3. Yin-Wong Cheung & Shi He, 2019. "Truths and Myths About RMB Misalignment: A Meta-analysis," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 61(3), pages 464-492, September.
    4. Motomichi Ikawa, 2009. "Reform Of The International Monetary System Based On Special Drawing Rights And Its Implications For Asia," Pacific Economic Review, Wiley Blackwell, vol. 14(5), pages 668-681, December.
    5. Yang, Jun & Zhang, Wei & Tokgoz, Simla, 2013. "Macroeconomic impacts of Chinese currency appreciation on China and the Rest of World: A global CGE analysis," Journal of Policy Modeling, Elsevier, vol. 35(6), pages 1029-1042.

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