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Nonrecurring Items in Debt Contracts
Beatty, Anne; Cheng, Lin; Zach, Tzachi - In: Contemporary Accounting Research 36 (2018) 1, pp. 139-167
Persistent link: https://www.econbiz.de/10012087037
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Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis
Beatty, Anne; Cheng, Lin; Zhang, Haiwen - In: Contemporary Accounting Research 36 (2019) 2, pp. 805-838
Persistent link: https://www.econbiz.de/10012087051
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An Examination of Long-Lived Asset Impairments
Riedl, Edward J. - 2002
Prior research reveals that write-offs of long-lived assets are both large in magnitude and frequent in occurrence. Responding to calls for enhanced reporting of these items, the FASB issued SFAS 121, Accounting for the Impairment of Long-Lived Assets. However, its effect on the characteristics...
Persistent link: https://www.econbiz.de/10009450155