Concepedia

Debt Impairment

Debt Impairment is a financial accounting concept referring to the reduction in the recoverable amount of a debt instrument below its carrying value on the balance sheet, resulting from evidence of loss events such as borrower default or significant financial difficulty.

10

Publications

315

Citations

22

Authors

16

Institutions

Publications per year

2017–2026

3

Parents

Publications

10

Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study

Günther Gebhardt · Accounting in Europe · 2016 · 59 citations

, , +17

Debt and disadvantage: the experience of unmanageable debt and financial difficulty in <scp>E</scp>ngland and <scp>W</scp>ales

Nigel J. Balmer, Pascoe Pleasence · International Journal of Consumer Studies · 2012 · 59 citations

, , +7

Small Debts and Economic Distress in England and Wales, 1857-1913

Paul Johnson · The Economic History Review · 1993 · 55 citations

, , +14

Determinants and consequences of timely asset impairments during the financial crisis

Joshua L. Gunn, Inder K. Khurana, Sarah E. Stein · Journal of Business Finance &amp Accounting · 2017 · 41 citations

, , +16

Children with disabilities and trajectories of parents' unsecured debt across the life course

Jason N. Houle, Lawrence M. Berger · Social Science Research · 2016 · 25 citations

, , +11

1–5 of 10

Authors

22

  1. PJ
    Paul Johnson

    London School of Economics and Political Science, United Kingdom

    2 publications · 73 citations

    2

    h-index

  2. LR
    Li‐Lin Rao

    Institute of Psychology, Chinese Academy of Sciences, China

    1 publications · 18 citations

    1

    h-index

  3. YX
    Yuantao Xie

    University of International Business and Economics, China

    1 publications · 12 citations

    1

    h-index

  4. JL
    Joshua L. Gunn

    University of Pittsburgh, United States

    1 publications · 41 citations

    1

    h-index

  5. GG
    Günther Gebhardt

    Goethe University Frankfurt, Germany

    1 publications · 59 citations

    1

    h-index

1–5 of 22

Institutions

16

  1. University of Chinese Academy of Sciences

    Beijing, China

    1 h-index

    3 publications

    54 citations

  2. Institute of Psychology, Chinese Academy of Sciences

    Beijing, China

    1 h-index

    3 publications

    54 citations

  3. Virginia Tech

    Blacksburg, United States

    1 h-index

    1 publications

    41 citations

  4. Faculty (United Kingdom)

    London, United Kingdom

    1 h-index

    2 publications

    118 citations

  5. University of International Business and Economics

    Beijing, China

    1 h-index

    2 publications

    24 citations

  6. University of Wisconsin–Madison

    Madison, United States

    1 h-index

    1 publications

    25 citations

  7. Environmental Law Institute

    Washington D.C., United States

    1 h-index

    2 publications

    28 citations

  8. University of Pretoria

    Pretoria, South Africa

    1 h-index

    2 publications

    28 citations

1–8 of 16

Venues

  1. The Economic History Review

    2 publications · 73 citations

    2

    h-index

  2. Social Science Research

    1 publications · 25 citations

    1

    h-index

  3. Journal of Business Finance &amp Accounting

    1 publications · 41 citations

    1

    h-index

  4. Journal of Economic and Financial Sciences

    JEF · 1 publications · 14 citations

    1

    h-index

  5. International Journal of Emerging Markets

    1 publications · 12 citations

    1

    h-index

1–5