研究论文
A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment
Philip Keejae Hong, Daniel Gyung Paik, Joyce van der Laan Smith
Central Michigan University University of Richmond
来源Journal of International Accounting Auditing and Taxation
年份2018
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经济 / 管理Auditing, Earnings Management, Governance
Financial Reporting and Valuation Research · Corporate Finance and Governance
参考文献 51
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被引 796Lynn A. Stout · 2012
Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers
被引 87Carol Ann Frost, Elaine Henry, Steve Lin · SSRN Electronic Journal · 2009
Leading Indicators of Goodwill Impairment
被引 350Carla K. Hayn, Patricia J. Hughes · Journal of Accounting Auditing & Finance · 2006
此处列出前 3 条
引用本文 28
Integrated reporting and capital markets in an international setting: The role of financial analysts
被引 81Eduardo Flores, Marco Fasan, Wesley Mendes‐Da‐Silva · Business Strategy and the Environment · 2019
Environmental uncertainty and corporate cash holdings: The moderating role of CEO ability
被引 42Efstathios Magerakis, Ahsan Habib · International Review of Finance · 2021
Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets
被引 18Eduardo Flores, Joelson Oliveira Sampaio, Aziz Xavier Beiruth · Journal of Accounting in Emerging Economies · 2023
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