An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136
Author:
Affiliation:
1. University of Technology Sydney; Sydney NSW Australia
Publisher
Wiley
Subject
Economics, Econometrics and Finance (miscellaneous),Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/acfi.12194/fullpdf
Reference33 articles.
1. Accounting discretion in goodwill impairments: UK evidence;AbuGhazaleh;Journal of International Financial Management and Accounting,2011
2. The role of accounting conservatism in mitigating Bondholder-Shareholder conflicts over dividend policy and in reducing debt costs;Ahmed;Accounting Review,2002
3. Scale effects in capital markets-based accounting research;Barth;Journal of Business Finance and Accounting,2009
4. The conservatism principle and the asymmetric timeliness of earnings 1;Basu;Journal of Accounting and Economics,1997
5. Accounting discretion in fair value estimates: an examination of SFAS 142 goodwill impairments;Beatty;Journal of Accounting Research,2006
Cited by 21 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. Accounting for intangibles: a critical review;Journal of Accounting Literature;2024-02-08
2. Should asset impairments be included in earnings when evaluating stewardship by management?;Pacific Accounting Review;2023-10-16
3. Framing accounting for goodwill: Intractable controversies between users and standard setters;Critical Perspectives on Accounting;2021-09
4. FAS 6/2020: Resolved Issues of Accounting for Property, Plant and Equipment and Ongoing Controversial Aspects;Accounting. Analysis. Auditing;2021-02-06
5. Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia;Journal of Contemporary Accounting & Economics;2020-12
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3