Earnings management concerning the impairment of assets: An empirical analysis of Philippine listed companies from 2005 until 2009

• Main Author: Abrigo, Lloyd Kevin C.
• Format: text
• Language: English
• Published: Animo Repository 2011
• Subjects: Corporate profits; Assets (Accounting) > Management; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/2437
• Institution: De La Salle University

This study determines the relationship between the impairment decision, as well as its magnitude, and the earnings management motivations. The computation of value in use in the impairment loss is subject to management estimate of future cash flows and choice of discount rate, which tolerates earnin...