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Keywords: Big bath
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Journal Articles
International Journal of Accounting and Information Management (2018) 26 (2): 245–271.
Published: 08 May 2018
... accruals and weak corporate governance avoid earnings decline by reversing previously recognized impairments. In addition, companies that have engaged in big baths as evidenced by high accumulated impairment balances and prior changes in top management, use impairment reversals to avoid earnings declines...
