...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...

...' annual reports, the Thomson Datastream database, Thomson Reuters I/B/E/S Estimates database, and Hoppenstedt stock guide database. 2020 cost of capital disclosure intangibles research and development recognition We gratefully acknowledge valuable comments by Jennifer Kunz, Richard...