Premium
Discussion of “Operational Restructuring Charges and Post‐Restructuring Performance” *
Author(s) -
DECHOW PATRICIA M.
Publication year - 2004
Publication title -
contemporary accounting research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.769
H-Index - 99
eISSN - 1911-3846
pISSN - 0823-9150
DOI - 10.1111/j.1911-3846.2004.tb00286.x
Subject(s) - restructuring , accounting , certification , political science , library science , management , citation , business , computer science , economics , law
"Operational Restructuring Charges and Post-restructuring Performance" examines an important and interesting issue. Atiase, Platt, and Tse (2004) investigate whether firms that report restructuring charges exhibit improved future performance. This question is relevant because one of the motivations usually cited by management for restructuring is to improve performance and create shareholder value. Therefore, determining whether restructurings are beneficial is important for evaluating management and making investment decisions.