臺大管理論叢 NTU Management Review VOL.29 NO.1

Earnings Informativeness of Long-Lived Assets Impairment Recognized and Reversals 252 Zeng, X. Q., Li, K. F., Wang, C. S., and Huang, Q. D. 2011. The motive for earnings management and accounting for asset impairment: Evidence from China. NTU Management Review , 22 (1): 1-30. Zhang, R., Lu, Z., and Ye, K. 2010. How do firms react to the prohibition of long-lived asset impairment reversals? Evidence from China. Journal of Accounting and Public Policy , 29 (5): 424-438. Zucca, L. J., and Campbell, D. R. 1992. A closer look at discretionary writedowns of impaired assets. Accounting Horizons , 6 (3): 30-41.

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