Optimal impairment rules

Journal of Accounting and Economics

Volumn 48, Issue 1, 2009, Pages 2-16

  Göx, Robert F ^a   Wagenhofer, Alfred ^b  

^a UNIVERSITY OF FRIBOURG   (Switzerland)

^b UNIVERSITY OF GRAZ   (Austria)

Author keywords

Asset measurement; Conservatism; Debt contracting; Impairment

Indexed keywords

EID: 70249101313     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2009.04.004     Document Type: Article

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