Concepedia

A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment

Philip Keejae Hong, Daniel Gyung Paik, Joyce van der Laan Smith

Journal of International Accounting Auditing and Taxation · 2018 · 27 citations · 36 references

DOI

Concepts

References

36

Sample Selection Bias as a Specification Error

James J. Heckman · Econometrica · 1979 · 28.9K citations

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Law and Finance

Florencio López‐de‐Silanes, Andrei Shleifer, Robert W. Vishny · Journal of Political Economy · 1998 · 18.1K citations

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Legal Determinants of External Finance

Florencio López‐de‐Silanes, Andrei Shleifer, Robert W. Vishny · The Journal of Finance · 1997 · 10K citations · Full text

, , +11

The economic implications of corporate financial reporting

John R. Graham, Campbell R. Harvey, Shiva Rajgopal · Journal of Accounting and Economics · 2005 · 6.6K citations

, , +17

Earnings management and investor protection: an international comparison

Christian Leuz, Dhananjay Nanda, Peter D. Wysocki · Journal of Financial Economics · 2003 · 5.2K citations

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