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| Tekijä: | Alciatore, M. Easton, P. Spear, N. |
| Otsikko: | Accounting for the impairment of long-lived assets: evidence from the petroleum industry |
| Lehti: | Journal of Accounting & Economics
2000 : APR, VOL. 29:2, p. 151-172 |
| Asiasana: | Accounting Asset valuation Capital markets Petroleum industry |
| Kieli: | eng |
| Tiivistelmä: | The correlation between the write-down amounts and contemporaneous returns is statistically significant, but it is lower than the correlation with lagged returns. |
SCIMA