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

Paweł MielcarzDmytro OsiichukInna Tselinko2025-07-252025-07-2520232658-084510.1108/CEMJ-12-2021-0156https://repozytorium.kozminski.edu.pl/handle/item/1732CC-BY-4.0earnings managementbig bathasset impairmentearnings managementbig bathasset impairmentThe right time for a big bath: asset impairment recognition in earnings managementThe right time for a big bath: asset impairment recognition in earnings managementArticle