원문정보
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초록
영어
Asset write－off has drawn the attention of researchers. Prior studies on unusual charge have focused on the market reaction to the announcement of the charge. In contrast, this paper investigates the market reaction to the earnings announcement in the following period. At this stage of research, I find strong evidence that the market reaction to the earnings announcement is asymmetric. Firms respond more positively to positive earnings surprise in the year following large write－offs.
목차
ABSTRACT
I. Introduction
II. Research Design
2.1 Time Line
III. Data, sample selection and descriptive statistics
V. Summary and Next steps
References
I. Introduction
II. Research Design
2.1 Time Line
III. Data, sample selection and descriptive statistics
V. Summary and Next steps
References
저자정보
참고문헌
자료제공 : 네이버학술정보