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• W1738714291 abstract "This paper investigates the ability of long-lived asset impairments to predict future operating cash flows under US GAAP and IFRS. We provide evidence that total impairments reported under IFRS are negatively and persistently associated with future operating cash flows whereas those under US GAAP generally are not. Under IFRS, impairments of tangible long-lived assets are more informative than those of intangible assets and goodwill. We further explore the predictive content of reported write-offs under IFRS in different institutional settings, including legal origins and enforcement, and find that impairment losses under IFRS are more informative in common law and high enforcement countries. In general, the findings suggest greater informativeness of long-lived asset impairments under IFRS than US GAAP. The informativeness, however, depends on the type of assets impaired and the institutional characteristics." @default.
• W1738714291 created "2016-06-24" @default.
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• W1738714291 date "2012-01-01" @default.
• W1738714291 modified "2023-09-23" @default.
• W1738714291 title "Long-Lived Asset Impairments and Future Performance Under US GAAP and IFRS" @default.
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• W1738714291 doi "https://doi.org/10.2139/ssrn.2127868" @default.
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