Accounting for the impairment of long-lived assets: Evidence from the petroleum industry

Journal of Accounting and Economics

Volumn 29, Issue 2, 2000, Pages 151-172

  Alciatore, Mimi ^a   Easton, Peter ^b,c   Spear, Nasser ^c  

^a LOUISIANA STATE UNIVERSITY   (United States)

^b OHIO STATE UNIVERSITY   (United States)

^c UNIVERSITY OF MELBOURNE   (Australia)

Author keywords

Asset impairment; Capital markets; D21; G14; G38; L71; M41; N20; Oil and gas; Q48; SEC; Value relevance

Indexed keywords

EID: 0348191078     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(00)00018-5     Document Type: Article

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