This structured literature review of 48 archival-based studies investigates the influence of fair
value measurements on earnings quality and stresses the moderating impact of corporate …

Objetivo: Verificar quais determinantes influenciam no reconhecimento da perda por
Impairment Test (IT) nas empresas brasileiras listadas na B3. Metodologia: A pesquisa foi …

We use a sample of UK‐listed firms reporting under IFRS and US listed firms reporting under
US GAAP, and a second sample of UK firms cross‐listed in the US and reporting under IFRS …

RESUMO O teste de recuperabilidade de ativos tem por objetivo assegurar que nenhum
ativo esteja registrado no balanço patrimonial da empresa por um valor maior que o seu …

The aim of this study was to analyze the relationship between the recognition of impairment
losses and the persistence of earnings of Brazilian companies listed on the [B] 3. The …

The purpose of our research is to develop a model for testing for the impairment of oil and
gas company assets. The subject of the research is the set of theoretical and practical …

Esta tese tem como objetivo verificar quais determinantes influenciam nas decisões dos
gestores de reconhecer ou não uma perda ao aplicar o impairment test. Para isso, foram …

The purpose of this survey is to clarify the status of reversing impairment losses of firms
applying IFRS by examining the tendency of firms to reverse impairment losses. The results …

Este trabalho discute a importância da auditoria dos ativos imobilizados no setor público e o
consequente impacto na aplicação do teste de recuperabilidade–impairment e os reflexos …

Shu Inoue Page 1 1 Empirical research on gains and losses under Japanese GAAP and
IFRS: focusing on the impairment losses and presentation of the income statement Doctoral …