Financial reporting of goodwill impairment of Malaysian listed companies

The introduction of FRS 136 Impairment of Assets in Malaysia presents an opportunity for this study to examine the association between the firms’ compliance on goodwill impairment disclosure and firm characteristics. Drawing on agency theory, this study explores whether association exist between man...

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主要作者:	Ahmad, Maizatul Akhmam
格式:	Thesis
語言:	英语 英语
出版:	2011
主題:	Financial statements - Malaysia Goodwill (Commerce) - Malaysia - Accounting Corporations - Malaysia - Accounting
在線閱讀:	http://psasir.upm.edu.my/id/eprint/25973/1/GSM%202011%2010R.pdf