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Search: subject:"asset impairments"
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Accounting policy
3
Asset impairments
3
Bilanzpolitik
3
IFRS
3
asset impairments
3
AASB 136
1
Accounting
1
Accounting law
1
Accounting standards
1
Accounting valuation
1
Arbeitsteilung
1
Australia
1
Australien
1
Bilanzielle Bewertung
1
Bilanzierungsgrundsätze
1
Bilanzrecht
1
C-Score
1
China
1
Conservatism
1
Data envelopment analysis
1
Data-Envelopment-Analyse
1
Dienstleistungsqualität
1
Division of labour
1
Earnings management
1
Electronics industry
1
Elektronikindustrie
1
Enforcement
1
Financial audit
1
Firm performance
1
IAS 36
1
Incentives
1
International Financial Reporting Standards
1
Japan
1
Konservatismus
1
Long-lived asset write-downs
1
Long-lived assets
1
Rechnungswesen
1
Service quality
1
Short-term assets
1
Taiwan
1
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Undetermined
4
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Article
6
Book / Working Paper
1
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Article in journal
6
Aufsatz in Zeitschrift
6
Arbeitspapier
1
Conference paper
1
Graue Literatur
1
Konferenzbeitrag
1
Non-commercial literature
1
Working Paper
1
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English
7
Author
All
Bond, David
1
Chan, Yee Chuann
1
Chang, Hua
1
Fujiyama, Keishi
1
Govendir, Brett
1
Habib, Ahsan
1
Hong, Philip K.
1
Karampinis, Nikolaos I.
1
Laan Smith, Joyce van der
1
Lu, Wen-min
1
Paik, Daniel Gyung
1
Stein, Sarah E.
1
Wang, Wei-kang
1
Wells, Peter
1
Yamashita, Tomoaki
1
Zhou, Donghua
1
Zhuang, Zili
1
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Published in...
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Journal of international accounting auditing & taxation
2
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
1
Accounting perspectives : a journal of The Canadian Academic Accounting Association
1
Auditing : a journal of practice & theory
1
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
1
International journal of production research
1
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ECONIS (ZBW)
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1
Estimating a firm-year measure of conditional conservatism for non-U.S. firms : evidence from Japan
Yamashita, Tomoaki
;
Fujiyama, Keishi
-
2022
Persistent link: https://www.econbiz.de/10013503382
Saved in:
2
A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS
Karampinis, Nikolaos I.
- In:
Journal of international accounting auditing & taxation
42
(
2021
),
pp. 1-23
Persistent link: https://www.econbiz.de/10012506839
Saved in:
3
Auditor industry specialization and accounting estimates : evidence from
asset
impairments
Stein, Sarah E.
- In:
Auditing : a journal of practice & theory
38
(
2019
)
2
,
pp. 207-234
Persistent link: https://www.econbiz.de/10012056645
Saved in:
4
A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment
Hong, Philip K.
;
Paik, Daniel Gyung
;
Laan Smith, Joyce …
- In:
Journal of international accounting auditing & taxation
31
(
2018
),
pp. 74-89
Persistent link: https://www.econbiz.de/10011901853
Saved in:
5
Discussion of "An evaluation of
asset
impairments
by Australian firms and whether they were impacted by AASB 136"
Zhuang, Zili
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 289-294
Persistent link: https://www.econbiz.de/10011574235
Saved in:
6
The impacts of
asset
impairments
on performance in the Taiwan listed electronics industry
Wang, Wei-kang
;
Chan, Yee Chuann
;
Lu, Wen-min
;
Chang, Hua
- In:
International journal of production research
53
(
2015
)
8
,
pp. 2410-2426
Persistent link: https://www.econbiz.de/10010514529
Saved in:
7
Accounting standards and earnings management : evidence from China
Zhou, Donghua
;
Habib, Ahsan
- In:
Accounting perspectives : a journal of The Canadian …
12
(
2013
)
3
,
pp. 213-236
Persistent link: https://www.econbiz.de/10010193779
Saved in:
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