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This article discusses the paper by Bond, Govendir, and Wells (2016). The comments focus on four issues: (i) the evaluation of the book to market ratio of equity as an impairment indicator; (ii) the managerial discretion on realized impairments; (iii) the interpretation of the increase in asset impairment after transition to IFRS; and (iv) the role of cross‐sectional analysis in investigating asset impairments.
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Zili Zhuang (2016) studied this question.
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