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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. 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.
    2. 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.
    3. 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.
    4. S. Thomas Kim & Li Sun, 2024. "Corporate Culture, Special Items, and Firm Performance," IJFS, MDPI, vol. 12(3), pages 1-21, August.
    5. 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.
    6. Ferreira Leonor Fernandes & Fernandes Joaquim Santana & Rebelo Efigénio, 2024. "A Path Analysis of Goodwill Impairment – Does Corporate Governance Matter?," Journal of Intercultural Management, Sciendo, vol. 16(1), pages 5-48, March.
    7. 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.
    8. 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.
    9. 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.
    10. 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.
    11. 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.
    12. 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.
    13. 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.
    14. Minnick, Kristina, 2011. "The role of corporate governance in the write-off decision," Review of Financial Economics, Elsevier, vol. 20(4), pages 130-145.
    15. 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).
    16. 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.

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