The right time for a big bath: asset impairment recognition in earnings management

Central European Management Journal, 2023-08, Vol.31 (2), p.189-206 [Peer Reviewed Journal]

Paweł Mielcarz, Dmytro Osiichuk and Inna Tselinko. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2658-0845 ;ISSN: 2450-7814 ;EISSN: 2658-2430 ;EISSN: 2450-8829 ;DOI: 10.1108/CEMJ-12-2021-0156

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