Impairment of fixed assets – analysis of the practice of companies listed on Warsaw Stock Exchange in 2007–2009
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 62
Abstract
The objective of the paper is to analyse the determinants of recognising impairmentlosses by companies listed on Warsaw Stock Exchange. We hypothesised thatboth the probability of impairment losses and their amounts depend on four groupsof determinants: the company’s performance, other economic indicators and the capacityto absorb the consequences of write-offs, managerial and reporting factors,and the recurrence effect. Our research included univariate analysis and multivariateanalysis.
Authors and Affiliations
Andrzej Piosik, Małgorzata Rówińska
Keywords
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