Do big 4 auditors improve the ability of goodwill to forecast future cash flows? the Malaysian evidence

The accounting rules prescribed in Malaysian Financial Reporting Standard (MFRS) 3, Business combination, and (MFRS) 136, Impairment of Assets, give managers considerable reporting discretion in allocating goodwill and estimating its actual value. Agency theory predicts that managers may use the acc...

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Bibliographic Details
Main Authors: Al-Hiyari, Ahmad, Abdul Latif, Rohaida, Amran, Noor Afza
Format: Article
Published: Virtus interpress 2016
Subjects:
Online Access:http://repo.uum.edu.my/20865/
http://dx.doi.org/10.22495/cocv13i3c1p2
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Institution: Universiti Utara Malaysia
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