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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Auteur principal:	Ahmad, Maizatul Akhmam
Format:	Thèse
Langue:	anglais anglais
Publié:	2011
Sujets:	Financial statements - Malaysia Goodwill (Commerce) - Malaysia - Accounting Corporations - Malaysia - Accounting
Accès en ligne:	http://psasir.upm.edu.my/id/eprint/25973/1/GSM%202011%2010R.pdf