[en] This study aims to determine whether there is an impact exercised by enforcement of rules on IAS 36 ‘impairment of assets’. Listed companies from 34 countries applying IFRS were selected. Different regressions were performed on tangible and intangible assets. Four enforcement indexes were used following previous studies. The main results have shown a negative impact exercised by the rule of law index on impairment magnitude on tangibles and intangible assets excluding goodwill. This relation may be due to a decrease in impairments used to manage earnings.
Disciplines :
Accounting & auditing
Author, co-author :
Yammine, Mira ; Université de Liège - ULiège > Doct. sc. écon. & gest. (sc. gestion - Bologne)
Olivier, Henri ; Université de Liège - ULiège > HEC - École de gestion de l'ULiège > HEC-Ecole de gestion
Language :
English
Title :
Enforcement of rules – an empirical study of IAS 36 – impairment of assets
Publication date :
2013
Event name :
34th annual congress of the Francophone Accounting Association