Siggelkow, Lena, and Henning Zulch. “Determinants Of The Write-Off Decision Under IFRS: Evidence From Germany”. International Business & Economics Research Journal (IBER) 12, no. 7 (July 16, 2013): 737-754. Accessed July 14, 2020. https://clutejournals.com/index.php/IBER/article/view/7964.