---
res:
  bibo_abstract:
  - The impairment frequency and quantity of acquired intangible assets remain a focal
    point in the debate about the proper measurement of acquired intangible assets.
    Using hand-collected data on acquired intangible assets net amounts and their
    impairments, we exploit the different determinants of finite and indefinite intangible
    assets and goodwill to explore how impairment practices differ across categories.
    While indefinite intangible asset and goodwill impairments are largely explained
    by reporting quality indicators, we find only weak evidence between reporting
    quality and finite intangible asset impairments. In contrast, finite intangible
    asset impairments are explained by deteriorating business characteristics. Internal
    monitoring mechanisms strongly moderate the likelihood of timely impairments for
    indefinite intangibles and goodwill for firms that face impairment pressure, indicating
    the role of corporate governance in enhancing reporting quality. Our results are
    relevant for policymakers as they consider proposals to subsume intangible assets
    into goodwill as well as modifying impairment test procedures. @eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Jan
      foaf_name: Riepe, Jan
      foaf_surname: Riepe
      foaf_workInfoHomepage: http://www.librecat.org/personId=86351
    orcid: 0000-0002-1413-4953
  - foaf_Person:
      foaf_givenName: Gopal
      foaf_name: Krishnan, Gopal
      foaf_surname: Krishnan
  - foaf_Person:
      foaf_givenName: Alexander
      foaf_name: Liss, Alexander
      foaf_surname: Liss
  - foaf_Person:
      foaf_givenName: Ulf
      foaf_name: Mohrmann, Ulf
      foaf_surname: Mohrmann
  bibo_doi: https://dx.doi.org/10.2139/ssrn.4660302
  dct_date: 2026^xs_gYear
  dct_language: eng
  dct_subject:
  - goodwill
  - impairment
  - financial reporting
  - intangible assets
  - post-acquisition accounting
  dct_title: Discretionary Impairments of Finite and Indefinite Intangible Assets@
...