@article{publication-8224,
	author={G{\"o}x, Robert F and Wagenhofer, Alfred},
	doi={10.1016/j.jacceco.2009.04.004},
	issn={0165-4101},
	journal={Journal of Accounting and Economics},
	number=1,
	pages={2-16},
	publisher={Elsevier},
	title={Optimal impairment rules},
	volume=48,
	year=2009,
}