An Examination of Long‐Lived Asset Impairments

By Edward J. Riedl. 2004

194 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/fc0ef39a6812f5306b0f744d570ada136792fd61

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. Zining Li
2. Ramgopal Venkataraman
3. I. Zhang
4. Pervin K. Shroff
5. Christian Leuz
6. Peter D. Wysocki
7. Jie Cai
8. R. Walkling

In Strategy and Management

1. Zining Li
2. Ramgopal Venkataraman
3. I. Zhang
4. Pervin K. Shroff

Citations in the corpus

• Causes and consequences of goodwill impairment losses (2011, background): “However, contrary to the intent of the standard, Riedl (2004) finds evidence of lower quality of reporting for asset write-offs in the post-SFAS-121 period.”
• Optimal Impairment Rules (2009, unknown): “20 This observation is consistent with Smith (2007). 21 Gigler and Hemmer (2001) use a similar definition of conservatism based on the bias of reported asset values.”
• Managerial Ability and Income Smoothing (2019, unknown): “Consistent with our view, existing empirical evidence shows that asset write-offs reflect managers’ opportunistic reporting behavior rather than the provision of their private information (Riedl 2004; Ramanna and Watts 2012).”