Asset Write-offs in Private Firms – The Case of German SMEs

Material TypeArticleLanguageEnglish
TitleAsset Write-offs in Private Firms – The Case of German SMEs Author(S)Andrea Szczesny (Author)
Abstract  This paper finds that private firms make the decision to write off, and write off more in terms of total amount, if they are: (i) more profitable, (ii) have more financial debt, and (iii) pay dividends..... ...Paginationp 285–317
SubjectEconomicsDescriptorsEconomics
Journal TitleJournal of Business Finance & Accounting  
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