The incidence of impairment of non-current assets in the face of the covid-19 crisis
Alan Simon Bravo,
Verônica de Fátima Santana,
Raquel Wille Sarquis
Abstract:This papers aims to investigate whether the incidence of impairment of non-current assets increased with the advent of the covid-19 crisis. The Brazilian accounting literature on the impact of covid-19 on businesses still lacks empirical evidence, especially on the impact of the crisis on long-term accounting variables, for which the effect of covid-19 is more difficult to determine. The topic is relevant because it provides investors, regulators, preparers, and auditors with insights into the impact that a fu… Show more
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