--- res: bibo_abstract: - Using a large sample of small private companies, we show incremental influence ofeconomic incentives over prescriptions from accounting standards by financial statementpreparers in a code‐law setting with high alignment between financial and tax reportingand no agency problems. Contrary to predictions from standards, more profitable companiesare more likely to write‐off and the write‐off magnitude is greater, reflecting taxminimisation. Larger companies are more likely to write‐off, but the magnitude decreaseswith size, reflecting increasing political costs due to greater visibility to taxauthorities. Previous write‐off patterns and magnitudes are persistent, reflectinginstitutional learning linked to regulatory changes. @eng bibo_authorlist: - foaf_Person: foaf_givenName: Neil foaf_name: Garrod, Neil foaf_surname: Garrod - foaf_Person: foaf_givenName: Urska foaf_name: Kosi, Urska foaf_surname: Kosi foaf_workInfoHomepage: http://www.librecat.org/personId=54068 - foaf_Person: foaf_givenName: Aljosa foaf_name: Valentincic, Aljosa foaf_surname: Valentincic bibo_doi: 10.1111/j.1468-5957.2008.02078 bibo_issue: 3-4 bibo_volume: 35 dct_date: 2008^xs_gYear dct_language: eng dct_title: Asset Write-Offs in the Absence of Agency Problems@ ...