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| Author: | Chang, O.H. Nichols, D.R. |
| Title: | Should impaired operating assets be written down? |
| Journal: | Management Accounting (New York)
1991 : DEC, VOL. LXXIII:6, p. 29-32 |
| Index terms: | ASSETS AND LIABILITIES CORPORATE AUDIT FINANCIAL ANALYSIS |
| Language: | eng |
| Abstract: | Analysis of whether impaired or loss making assets should be written down and views of US analysts and auditors. Factors to be considered. Problems and opinions. Survey to clarify issues. Views of controllers, auditors and financial analysts. Consensus and mixed signals. 3 Tables and 2 Figures illustrate the study. |
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