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Keywords: asset write-downs
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Journal Articles
Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2017) 92 (2): 41–67.
Published: 01 March 2017
... Conference, 2014 AAA Annual Meeting, and 2012 AAA Mid-Atlantic Region Midyear Meeting for helpful comments and suggestions. Editor's note: Accepted by David C. Burgstahler. September 2014 May 2016 2017 timely loss recognition asset write-downs bookable gains and losses...
