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Accounting for the impairment of long-lived assets: Evidence from the petroleum industry

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  • Alciatore, Mimi
  • Easton, Peter
  • Spear, Nasser

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  • Alciatore, Mimi & Easton, Peter & Spear, Nasser, 2000. "Accounting for the impairment of long-lived assets: Evidence from the petroleum industry," Journal of Accounting and Economics, Elsevier, vol. 29(2), pages 151-172, April.
    • Handle: RePEc:eee:jaecon:v:29:y:2000:i:2:p:151-172
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    References listed on IDEAS

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    1. Easton, Pd & Harris, Ts, 1991. "Earnings As An Explanatory Variable For Returns," Journal of Accounting Research, Wiley Blackwell, vol. 29(1), pages 19-36.
    2. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
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    Cited by:

    1. Misund, Bård, 2015. "Accounting for Oil and Gas Exploration Activities: A Triumph of Economics over Politics," UiS Working Papers in Economics and Finance 2015/15, University of Stavanger.
    2. Bartłomiej Lisicki, 2021. "Impairment of Assets and Market Reaction during COVID-19 Pandemic on the Example of WSE," Risks, MDPI, vol. 9(10), pages 1-21, October.
    3. Duh, Rong-Ruey & Lee, Wen-Chih & Lin, Ching-Chieh, 2009. "Reversing an impairment loss and earnings management: The role of corporate governance," The International Journal of Accounting, Elsevier, vol. 44(2), pages 113-137, June.
    4. Tadeusz Dudycz & Jadwiga Praźników, 2020. "Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review," Sustainability, MDPI, vol. 12(4), pages 1-24, February.
    5. Pimpana Peetathawatchai & Kittima Acaranupong, 2012. "Are impairment indicators and losses associated in Thailand?," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 10(1), pages 95-114, June.
    6. Hamberg, Mattias & Beisland, Leif-Atle, 2014. "Changes in the value relevance of goodwill accounting following the adoption of IFRS 3," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(2), pages 59-73.
    7. Minnick, Kristina, 2011. "The role of corporate governance in the write-off decision," Review of Financial Economics, Elsevier, vol. 20(4), pages 130-145.
    8. Alshehabi, Ahmad & Georgiou, George & Ala, Alessandro S., 2021. "Country-specific drivers of the value relevance of goodwill impairment losses," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    9. Beltratti, Andrea & Spear, Nasser & Szabo, Mark Daniel, 2013. "The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009," The International Journal of Accounting, Elsevier, vol. 48(4), pages 467-494.
    10. Hong, Philip K. & Paik, Daniel Gyung & Smith, Joyce Van Der Laan, 2018. "A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 74-89.
    11. Jarva, Henry & Kallunki, Juha-Pekka & Livne, Gilad, 2019. "Earnings performance measures and CEO turnover: Street versus GAAP earnings," Journal of Corporate Finance, Elsevier, vol. 56(C), pages 249-266.
    12. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2014. "Effects of the asymmetric accounting treatment of tangible and intangible impairments in IAS36: International evidence," The Journal of Economic Asymmetries, Elsevier, vol. 11(C), pages 96-103.
    13. Nasser A. Spear & Alexandra M. Taylor, 2011. "Asset Write-downs: Evidence from 2001–2008," Australian Accounting Review, CPA Australia, vol. 21(1), pages 14-21, March.
    14. Odilanei Morais dos Santos & Ariovaldo dos Santos & Paula Danyelle Almeida da Silva, 2011. "Recognition of losses to impairment of assets: impairment in oil operation and production assets," Brazilian Business Review, Fucape Business School, vol. 8(2), pages 66-91, April.

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