Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Financial Reporting Main Page
Alciatore, M., P. Easton and N. Spear. 2000. Accounting for the impairment of long-lived assets: Evidence from the petroleum industry. Journal of Accounting and Economics (April): 151-172.
Allen, C. R. 2018. How data-hosting services affect independence: Hosting an attest client's data or records leads to impairment under a new interpretation. Journal of Accountancy (January): 42-45.
Anthony, J. H., W. Choi and S. Grabski. 2006. Market reaction to e-commerce impairments evidenced by website outages. International Journal of Accounting Information Systems 7(2): 60-78.
Anthony, J. H., W. Choi and S. V. Grabski. 2006. Market reaction to e-commerce impairments evidenced by website outages authors' response. International Journal of Accounting Information Systems 7(2): 87-90.
Avallone, F. and A. Quagli. 2015. Insight into the variables used to manage the goodwill impairment test under IAS 36. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 107-114.
Banker, R. D., S. Basu and D. Byzalov. 2017. Implications of impairment decisions and assets' cash-flow horizons for conservatism research. The Accounting Review (March): 41-67.
Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to The FASB exposure draft "Accounting by creditors for impairment of a loan - Income recognition". Accounting Horizons (March): 96-98.
Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff, Jr., W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Accounting by creditors for impairment of a loan. Accounting Horizons (September): 114-117.
Beatty, A. and J. Weber. 2006. Accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments. Journal of Accounting Research (May): 257-288.
Beaudoin, C. A. and S. B. Hughes. 2014. APT, Inc.: An application of impairment testing and fair value estimation using international financial standards. Issues in Accounting Education (February): 1-17.
Bens, D. A. 2006. Discussion of Accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments. Journal of Accounting Research (May): 289-296.
Birnberg, J. G. 1996. Commentary on exploratory experimental evidence on independence impairment conditions: Aggregate and individual results. Behavioral Research In Accounting (8 Supplement):196-199.
Black, D. E., J. Krupa and M. Minutti-Meza. 2022. The optional qualitative assessment in impairment tests. Journal of International Accounting Research 21(2): 1-30.
Boyle, D. M. and B. W. Carpenter. 2011. Testing goodwill for impairment: An optional consideration of qualitative factors. The CPA Journal (November): 36-39.
Boyle, D. M., B. W. Carpenter and D. Mahoney. 2012. Goodwill accounting: A closer examination of the matter of nonimpairments. Management Accounting Quarterly (Summer): 10-19.
Boyle, D. M., B. W. Carpenter, N. Luciani and D. P. Mahoney. 2016. Goodwill impairment adequacy: Perspectives of accounting professionals. Management Accounting Quarterly (Summer): 11-20.
Cantrell, B. W. 2019. Generic Bank: Accounting for debt securities sales and impairments. Issues in Accounting Education (November): 15-29.
Caplan, D. H., S. K. Dutta and A. Z. Liu. 2018. Are material weaknesses in internal controls associated with poor M&A decisions? Evidence from goodwill impairment. Auditing: A Journal of Practice & Theory 37(4): 49-74.
Chambers, D. and C. Finger. 2011. Goodwill non-impairments. The CPA Journal (February): 38-41.
Chen, L. H., J. Krishnan and H. Sami. 2015. Goodwill impairment charges and analyst forecast propertied. Accounting Horizons (March): 141-169.
Churyk, N. T. and B. Cripe. 2011. Goodwill impairment: Immediate write-offs. The CPA Journal (January): 28-31.
Cottell, P. G. Jr. 2010. Shreffler Stores accounting issues related to consumer receivables, asset impairment, and discounted operations: A problem-based learning unfolding problem. Issues in Accounting Education (November): 775-787. (Teaching case).
Detzen, D., T. S. G. Wersborg and H. Zulch. 2015. Bleak weather for Sun-Shine AG: A case study of impairment of assets. Issues in Accounting Education (May): 113-126.
Dhaliwal, D. S., P. T. Lamoreaux, C. S. Lennox and L. M. Mauler. 2015. Management influence on auditor selection and subsequent impairments of auditor independence during the post-SOX period. Contemporary Accounting Research 32(2): 575-607.
Fried, D., M. Schiff and A. C. Sondhi. 1989. Impairments and writeoffs of long-lived assets. Management Accounting (August): 48-50.
Frucot, V. G., L. G. Jordan and M. I. Lebow. 2004. A & B Companies: Impairment of goodwill. Issues in Accounting Education (August): 369-376.
Glaum, M., W. R. Landsman and S. Wyrwa. 2018. Goodwill impairment: The effects of public enforcement and monitoring by institutional investors. The Accounting Review (November): 149-180.
Golden, J., L. Sun and J. H. Zhang. 2018. Corporate social responsibility and goodwill impairment. Accounting and the Public Interest (18): 1-28.
Gordon, E. A. and H. Hsu. 2018. Tangible long-lived asset impairments and future operating cash flows under U.S. GAAP and IFRS. The Accounting Review (January): 187-211.
Gore, R. A. and P. J. Herz. 2010. Snowy Ridge Ski Resort: Fair value measurement and the impairment of long-term assets. Issues in Accounting Education (February): 59-70.
Gox, R. F. and A. Wagenhofer. 2009. Optimal impairment rules. Journal of Accounting and Economics (October): 2-16.
Gu, F. and B. Lev. 2011. Overpriced shares, ill-advised acquisitions, and goodwill impairment. The Accounting Review (November): 1995-2022.
Herz, R. H., T. E. Iannaconi, L. A. Maines, K. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee. Equity valuation models and measuring goodwill impairment. Accounting Horizons (June): 161-170.
Huikku, J., J. Mouritsen and H. Silvola. 2017. Relative reliability and the recognisable firm: Calculating goodwill impairment value. Accounting, Organizations and Society (56): 68-83.
Johnston, J. A., L. Sun and J. H. Zhang. 2018. Environmental uncertainty, managerial ability, goodwill impairment, and earnings management. Journal of Forensic & Investigative Accounting 10(3): 392-421.
Khan, U., S. G. Ryan and A. Varma. 2019. Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments: Evidence from the insurance industry. The Accounting Review (November): 285-307.
King, A. M. 1994. Asset impairment. Management Accounting (March): 36-39. (Discussion of the FASB's exposure draft Accounting for the Impairment of Long-lived Assets).
King, A. M. 1994. Asset impairment. Management Accounting (March): 36-39. (Discussion of the FASB's exposure draft Accounting for the Impairment of Long-lived Assets).
King, A. M. 1996. Asset impairment - FASB gets it right. Management Accounting (January): 26-30.
Komissarov, S., J. T. Kastantin and K. Rick. 2014. Impairment of long-lived assets: A comparison under the ASC and IFRS. The CPA Journal (May): 28-33.
Krumwiede, T. and E. Giannini. 2008. First Motors Corporation: A classroom case on impairments. Global Perspectives on Accounting Education (5): 17-25.
Lange, C. D., J. M. Fornaro and R. J. Buttermilch. 2014. Qualitative assessment of impairment for goodwill and other indefinite-lived intangibles. The CPA Journal (June): 22-29.
Lobo, G. J., L. Paugam, D. Zhang and J. F. Casta. 2017. The effect of joints auditor pair composition on audit quality: Evidence from impairment tests. Contemporary Accounting Research 34(1): 118-153.
McNellis, C. J., R. F. Premuroso and R. E. Houmes. 2015. Using the codification to research a complex accounting issue: The case of goodwill impairment at Jackson Enterprises. Issues in Accounting Education (February): 35-46.
McNellis, C. J. and W. R. Teets. 2019. Is a reported goodwill impairment loss really a goodwill impairment loss? A financial reporting case on evaluating the efficacy of authoritative guidance. Issues in Accounting Education (August): 59-69.
McNellis, C. J. and W. R. Teets. 2019. Erratum: Is a reported goodwill impairment loss really a goodwill impairment loss? A financial reporting case on evaluating the efficacy of authoritative guidance. Issues in Accounting Education (November): 55.
Mensah, N. and L. Velocci. 2006. Market reaction to e-commerce impairments evidenced by website outages: Discussant comments. International Journal of Accounting Information Systems 7(2): 82-86.
Needles, B. E. Jr. 2012. Graeber Companies, Inc.: Examining impairment of equity-owned investments. Issues in Accounting Education (November): 1215-1241.
Olante, M. E. 2013. Overpaid acquisitions and goodwill impairment losses - Evidence from the US. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 243-254.
Orzechowski, B. and P. Lyster. 2012. Impairment testing: Effectively using the qualitative assessment. Journal of Accountancy (December): 36-40. (Testing goodwill for impairment).
Persellin, J. S., M. K. Shaub and M. S. Wilkins. 2014. Arachnophobia: A case on impairment and accounting ethics. Issues in Accounting Education (November): 25-33.
Petersen, C. and T. Plenborg. 2010. How do firms implement impairment test of goodwill? Abacus 46(4): 419-446.
Ramanna, K. and R. L. Watts. 2012. Evidence on the use of unverifiable estimates in required goodwill impairment. Review of Accounting Studies 17(4): 749-780.
Rees, T. G. and K. F. Fick. 2009. Weathering the "other-than-temporary" impairment storm. Journal of Accountancy (March): 48-56.
Richardson, V. J. 2006. Market reaction to e-commerce impairments evidenced by website outages: Discussant's comments. International Journal of Accounting Information Systems 7(2): 79-81.
Riedl, E. J. 2004. An examination of long-lived asset impairments. The Accounting Review (July): 823-852.
Schatzberg, J. W., G. R. Sevcik and B. P. Shapiro. 1996. Exploratory experimental evidence on independence impairment conditions: Aggregate and individual results. Behavioral Research In Accounting (8 Supplement): 173-195.
Stein, S. E. 2019. Auditor industry specialization and accounting estimates: Evidence from asset impairments. Auditing: A Journal of Practice & Theory 38(2): 207-234.
Sun, L. 2016. Managerial ability and goodwill impairment. Advances in Accounting: Incorporating Advances in International Accounting (32): 42-51.
Tan, H. C. and K. T. Trotman. 2018. Information processing biases in impairment decisions: Effect of reversibility of impairment losses and disclosure transparency. Behavioral Research In Accounting 30(2): 77-94.
Toksoz, T. 2022. An examination of other-than-temporary impairments: Evidence from FSP FAS 115-2 and FAS 124-2. Abacus 58(2): 262-299.
Wilson, G. P. 1996. Discussion write-offs: Manipulation or impairment? Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 171-177.
Zeff, S. A. 2007. Impairment of Assets: Measurement without Disclosure? by Richard Andrews. The Accounting Review (October): 1378-1379.
Zining, L., P. K. Shroff, R. Venkataraman and I. X. Zhang. 2011. Causes and consequences of goodwill impairment losses. Review of Accounting Studies 16(4): 745-778.
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