Why reduce profit? Accounting choice of impairments in Swedish listed corporations
P Broberg, SOY Collin, T Tagesson… - … of Accounting and …, 2011 - inderscienceonline.com
Positive accounting theory and institutional theory are used in conjunction in order to explain
accounting choice. The theory is applied on IAS 36 (impairment of assets), and tested on a …
accounting choice. The theory is applied on IAS 36 (impairment of assets), and tested on a …
Examination of firm performance following the early adoption of SFAS 142
L Han, DF Hsiao - International Journal of Accounting & Information …, 2017 - emerald.com
Purpose The purpose of this study is to investigate the long-term performance of firms that
early adopted Statement of Financial Accounting Standard 142 (SFAS 142) …
early adopted Statement of Financial Accounting Standard 142 (SFAS 142) …
[PDF][PDF] Impaired Asset Management and the Optimal Timing of Write-Down Decisions
G Ingber, A Messica - Ind Eng Manage, 2017 - researchgate.net
Asset write-down refers to a reduction of an impaired asset's value on a firm's balance sheet.
Impaired asset management has attracted much attention since the 2008 credit crunch crisis …
Impaired asset management has attracted much attention since the 2008 credit crunch crisis …
The Association between Market Returns and Long-Lived Asset Impairment under US GAAP and IFRS
DG Paik, B Lee - Pan-Pacific Journal of Business Research, 2013 - search.proquest.com
The dissimilarities between US GAAP and IFRS long-lived asset impairment standards
result in two different types of asset write-down firms being captured under the impairment …
result in two different types of asset write-down firms being captured under the impairment …