Publication:
The impacts of asset impairments on performance in the Taiwan listed electronics industry

Simple item page
dc.citedby10
dc.contributor.authorWang W.-K.en_US
dc.contributor.authorChan Y.C.en_US
dc.contributor.authorLu W.-M.en_US
dc.contributor.authorChang H.en_US
dc.contributor.authorid23096112500en_US
dc.contributor.authorid55749209300en_US
dc.contributor.authorid25625212800en_US
dc.contributor.authorid56395716700en_US
dc.date.accessioned2023-05-29T06:00:29Z
dc.date.available2023-05-29T06:00:29Z
dc.date.issued2015
dc.descriptionData envelopment analysis; Managers; Asset impairments; Average efficiencies; Dynamic data; Dynamic performance; Earnings management; Empirical findings; Operating performance; Poor performance; Electronics industryen_US
dc.description.abstractThis paper explores whether the recognition of asset impairments provides an opportunity for earnings management by examining changes in the performance. First, we apply a dynamic data envelopment analysis model to evaluate the operating performance of Taiwanese electronics firms for the period from 2004 to 2013. Statistical tests are next applied to assess the average efficiency variation between the periods before and after firms recognise asset impairments. Several empirical findings are as follows: managers recognise asset impairments when their firms have poor performance as compared to other firms that do not record any asset impairments recognition, and that their performance keeps on improving in both the year of recognising asset impairments and the year after asset impairments recognition. That is, managers tend to recognise asset impairments to improve operating performance, while the firms are performing poorly, supporting the opportunistic behaviour theory. � 2014 Taylor & Francis.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1080/00207543.2014.972526
dc.identifier.epage2426
dc.identifier.issue8
dc.identifier.scopus2-s2.0-84922976368
dc.identifier.spage2410
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84922976368&doi=10.1080%2f00207543.2014.972526&partnerID=40&md5=e91884a16f3c12bf84857b02e6585467
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/22362
dc.identifier.volume53
dc.publisherTaylor and Francis Ltd.en_US
dc.sourceScopus
dc.sourcetitleInternational Journal of Production Research
dc.titleThe impacts of asset impairments on performance in the Taiwan listed electronics industryen_US
dc.typeArticleen_US
dspace.entity.typePublication
Files
Collections
SCOPUS