IMPAIRMENT ACCOUNTING PRACTICE IN JORDANIAN FIRMS
The study aims to examine how the Jordanian industrial companies measure a value of their non-current assets impairment through analysis of Discount Cash Flows (DCF).
Amir Vanza(2011). Disclosures and impacts of impairment of long lived assets in the financial statements: A study on listed manufacturing companies in Colombo Stock Exchange (CSE) in Srilanka, Merit research journal,124- 133. , ISSN 1691-5348.
Barth, M. E., Landsman, W.R and Lang, M.H.(2008) “International accounting standards and accounting quality”. Journal of Accounting Research,46 (3) 467-498
Chambers (2007).Has goodwill accounting under SFAS 142 improved financial reporting” , Working Paper Chambers (2007). et al.
Chen, C.M. Kohbeck & Warfield, T. (2004) "Goodwill valuation effects of the initial adoption of SFAS 142".
Fitzsimons, A.P and I.N. Mccarthy (2002). “FASB issues accounting guidance for the impairment or disposal of long – lived assets”. Commercial Lending Review Iss. 17(2):44.
Francis, J., J. D. Hanna and L. Vincent (1996). "Causes and effects of Discretionary asset write offs". Journal of Accounting Research 34: 117-134.
Giannini (2007).Impairment of Assets or Impairment of financial Information? ”Honors Projects in Accounting.
Gordon, E.A., and H.-T. Hsu (2012). Non-current Asset Impairments and the Prediction of Future Cash Flows under U.S. GAAP and IFRS”. The Conference on Teaching and Learning in Accounting, 2012, Temple University, Washington, DC, available at: http://aaahq.org/AM2012/abstract.cfm?submissionID=1422 (accessed 20 June 2012).
Jordan, C.E and S.J. Clark (2004).Big bath earnings management: the case of goodwill impairment under SFAS No.142. Journal of Applied Business Research 20(2) 63-70.
Kuzmina, Irina. , Kozlovska, Ieva, 2012, ACCOUNTING MEASUREMENT OF NON-CURRENT ASSETS: A CASE OF IMPAIRMENT PRACTICE, Journal of Business Management, volume, No.5, Special Edition , pp.56-65.
McNichols, M. and G.P.Wilson (1988).”Evidence of earnings management from the provision for bad debts .”Journal of Accounting Research 26:1-31.
Michalak, 2010 , Impairment of the noncurrent operational assets , measurements and disclosure in Financial Statements of polish public companies , Social Sciences , Nr (67), pp .34-41.
Ming, Daide, and others (2005), "Research on the Asset Loss Provision Withdrawing Behavior of Inferior Listed Firms in China", Business School, Renmin University of China, Beijing, China , www.cnki.com. 10/9/2010 ,p.1.
Riedl E.J (2004). “An examination of long- lived asset impaired ,”The Accounting Review,79(3),823- 852.
Rishani, Samir (2007), the depreciation of long-term assets and the importance of application in Syria, Damascus University, Journal for Economic and Legal Sciences, Volume 23, No. II, p. (165-180)
Siegel, S., and N. J. Castellan. 1988. Nonparametric statistics for the behavioral sciences. New York: McGraw-Hill, Inc.
Tsoy, A. (2012). Compliance with IAS 36, Impairment of Assets: an Analysis of Transitional Economies: A Case of Russia and Kazakhstan”. Auckland University of Technology, New Zealand, Thesis of Master of Business, available at: http://aut.researchgateway.ac.nz/bitstream/handle/10292/4484/TsoyA.pdf?sequence=3 . (Accessed 6 May 2012).
Ullah, S., Farooq, S.U. and Niazi, M.M. (2010), “An examination of the IAS36 “Asset Impairment” on the Valuation Models Used by Analysts Firms in U.K.,” Research Journal of International Studies, Issue 15 (August), 27-36.
Yamamoto, Takashi (2008 ), Asset Impairment Accounting and Appraisers: Evidence from Japan .The Appraisal Journal, Spring 2008 , pp 179-189.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Submission to or Agreeing to Publish with IARS' International Research Journal through any means is to agree to auto-transfer the copyright to its publisher. Author reserves the ownership of the content for further research purposes but re-publishing the content already submitted or ublished with IARS' International Research Journal must be accomied by a written permission from competent authority of IARS' International Research Journal.