Abstract This study evaluates the potential indicators of tangible asset impairments (TAI) and their interaction with legal enforcement, using an international sample of 38 countries that follow International Financial Reporting Standards. Consistent with expectations, specific economic and opportunistic indicators demonstrate a significant relationship with TAI, and these are further affected by legal enforcement. In particular, empirical findings suggest that in weak enforcement countries, besides economic indicators, the opportunistic indicators of earnings smoothing and debt pressure are significantly related to TAI. In strong enforcement countries, the importance of economic indicators increases substantially, while the effect of the opportunistic debt-related indicator attenuates and the indicator of earnings smoothing is immaterial. This evidence suggests that legal enforcement constitutes a beneficial institutional attribute, but does not restrain all aspects of managerial opportunism.

中文翻译：

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国际财务报告准则下强制执行对有形资产减值影响的跨国分析

摘要 本研究使用遵循国际财务报告准则的 38 个国家的国际样本评估有形资产减值 (TAI) 的潜在指标及其与执法的相互作用。与预期一致，具体的经济指标和机会指标表明与 TAI 存在显着关系，并且这些指标进一步受到法律执行的影响。尤其是实证结果表明，在执法不力的国家，除经济指标外，收益平滑和债务压力等机会指标与 TAI 显着相关。在执行力强的国家，经济指标的重要性大幅增加，而机会主义债务相关指标的影响减弱，收益平滑指标无关紧要。