The Conversation

Companies may be misleading investors by not openly assessing the true value of assets

Author: Peter Wells, Professor, Accounting Discipline Group, University of Technology Sydney

Some companies are taking years to recognise asset impairments, and may be misleading investors who are not privy to the valuation decisions. Research shows this is because managers of many firms think or hope that assets are not overvalued.

This occurs when companies either don’t recognise, or delay the recognition of asset impairments....

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