Optimal Impairment Rules

By R. Göx, Alfred Wagenhofer. 2009

203 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/42f1ea947b564e5c67e27823ca2c912c0a23e377

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Araceli Mora
2. Martin Walker
3. Pingyang Gao
4. K. Hussainey

In Finance

1. Araceli Mora
2. Martin Walker
3. Pingyang Gao
4. K. Hussainey

In Strategy and Management

1. Araceli Mora
2. Martin Walker
3. Pingyang Gao

Citations in the corpus

• The implications of research on accounting conservatism for accounting standard setting (2015, background): “Göx and Wagenhofer (2009) study optimal impairment rules in a context where the accounting system provides information about the collateral pledged to raise debt capital.”
• Accounting Conservatism and Firm Investment Efficiency (2016, unknown): “This finding complements the related analytical evidence provided by Göx and Wagenhofer (2009), who show that conditional conservatism is the optimal accounting policy for financially constrained firms seeking to issue debt.”
• A measurement approach to conservatism and earnings management (2013, background): “transactions for accounting or regulation purpose has been documented by, among others, Imhoff and Thomas (1988) (through lease), Engel et al. (1999) (through hybrid securities), and Dechow et al.”
• The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, unknown): “In addition, Gox and Wagenhofer (2009) show in an analytical model that conservatism is the optimal accounting policy of a financially constrained firm that pledges assets to raise debt capital for financing a risky project, and that “it maximizes the ex ante probability of obtaining financing”…”
• Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014, unknown): “This literature predicts that conservatism, by requiring timely recognition of losses and deferred recognition of gains, reduces the cost of debt (Ahmed et al., 2002; Wittenberg-Moerman, 2008; Zhang, 2008) and maximizes the ex ante probability of obtaining financing (Göx and Wagenhofer, 2009).”