Asset Impairment Differences is a book-tax difference arising from discrepancies between financial accounting standards and tax regulations in the recognition, measurement, or timing of asset impairment losses.
20
Publications
1.6K
Citations
48
Authors
33
Institutions
Publications per year
2017–2026
7
Parents
Publications
20
An Examination of Long-Lived Asset Impairments
Edward J. Riedl · The Accounting Review · 2004 · 394 citations
Business, Accountancy, Accounting +16
An Examination of Long-Lived Asset Impairments
Edward J. Riedl · SSRN Electronic Journal · 2003 · 70 citations · Full text
Business, Accountancy, Accounting +16
Examining the Patterns of Goodwill Impairments in Europe and the US
Paúl André, Andrei Filip, Luc Paugam · Accounting in Europe · 2016 · 63 citations
Business, Accountancy, Accounting +11
1–5 of 20
Authors
48
- EJ
2
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- YF
1
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- YC
1
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- EK
1
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- AA
1
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1–5 of 48
Institutions
33
Jiangxi Agricultural University
Nanchang, China
1 h-index
3 publications
30 citations
University of Richmond
Richmond, United States
1 h-index
2 publications
54 citations
Temple College
Temple, United States
1 h-index
1 publications
35 citations
University of Technology Sydney
Sydney, Australia
1 h-index
3 publications
48 citations
City University of New York
New York, United States
1 h-index
1 publications
23 citations
University of Louisiana at Lafayette
Lafayette, United States
1 h-index
1 publications
35 citations
Temple University
Philadelphia, United States
1 h-index
1 publications
35 citations
Suffolk University
Boston, United States
1 h-index
1 publications
15 citations
1–8 of 33
Venues
- The Accounting Review
3 publications · 504 citations
3
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- 不動産研究
1 publications · 15 citations
1
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- SSRN Electronic Journal
Repository · 1 publications · 70 citations
1
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- International Journal of Economics and Finance
1 publications · 27 citations
1
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- European Financial Management
1 publications · 23 citations
1
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1–5