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Matt Baugh
affiliation not provided to SSRN
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SCHOLARLY PAPERS
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Scholarly Papers (1)
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1.
What Makes the Impairment Rules Under IFRS Better than US GAAP? Insights from Quarterly Impairment and Reversal Data
Number of pages: 56
Posted: 06 Jan 2025
Maria Rykaczewski
,
Phillip T. Lamoreaux
, Matt Baugh and
Chang Woo (Mark) Hong
Arizona State University, Arizona State University,
affiliation not provided to SSRN
and Arizona State University (ASU)
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Abstract:
Impairment loss, Impairment reversals, IFRS, Value Relevance, Interim reports, accounting standards
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