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Financial Crisis and Impairment Recognition in Non-Financial Assets

Revista brasileira de gestão de negócios, 2021-04, Vol.23 (2), p.370-387 [Peer Reviewed Journal]

COPYRIGHT 2021 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;2021. This work is published under https://creativecommons.org/licenses/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v23i2.4108

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  • Title:
    Financial Crisis and Impairment Recognition in Non-Financial Assets
  • Author: Gaio, Cristina ; Goncalves, Tiago ; Pereira, Anabela
  • Subjects: Earnings management ; Economic crisis ; Impaired assets ; MANAGEMENT
  • Is Part Of: Revista brasileira de gestão de negócios, 2021-04, Vol.23 (2), p.370-387
  • Description: Theoretical framework--The study explores the impact of the theory of measuring the economic value of non-financial assets on managers' decisions to recognize impairments, especially in the context of an economic crisis. Originality/value--The study contributes to the literature that analyses the impact of the financial crisis on the recognition of impairments in non-financial assets and, in particular, in the context of greater financial fragility. It also contributes to the literature on the use of discretion in the recognition of impairments and earnings management practices. Moreover, it adds to the theoretical debate regarding the principles of measurement in the context of impairment, and how this may affect assessments of the economic values of non-financial assets.
  • Publisher: São Paulo: Fundacao Escola de Comercio Alvares Penteado (FECAP)
  • Language: English;Portuguese
  • Identifier: ISSN: 1806-4892
    ISSN: 1983-0807
    EISSN: 1983-0807
    DOI: 10.7819/rbgn.v23i2.4108
  • Source: SciELO
    ProQuest Central
    DOAJ Directory of Open Access Journals
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