search query: @indexterm ASSET VALUATION / total: 357
reference: 66 / 357
| Author: | Alciatore, M. Easton, P. Spear, N. |
| Title: | Accounting for the impairment of long-lived assets: evidence from the petroleum industry |
| Journal: | Journal of Accounting & Economics
2000 : APR, VOL. 29:2, p. 151-172 |
| Index terms: | Accounting Asset valuation Capital markets Petroleum industry |
| Language: | eng |
| Abstract: | The correlation between the write-down amounts and contemporaneous returns is statistically significant, but it is lower than the correlation with lagged returns. |
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