...Dirk E. Black; Jake Krupa; Miguel Minutti-Meza ABSTRACT International and U.S. accounting standards mandate a one-step quantitative impairment test for goodwill and other indefinite-lived intangibles, but U.S. standards allow an optional qualitative assessment before the quantitative test...

...Yoshiaki Amano ABSTRACT This study examines how firm behaviors are affected by the voluntary adoption of International Financial Reporting Standards (IFRS) in Japan, which has expanded the scope for the capitalization of intangible assets compared with the Japanese Generally Accepted Accounting...

... participants at the University of Augsburg, the University of Rennes, the 2011 and 2017 Journal of International Accounting Research Conference in Xiamen and Adelaide, the 2015 workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, and the 2011 and 2019 Annual Congress...