A comparative analysis of goodwill impairment in two ASEAN countries with different economic development

• المؤلف الرئيسي: Abdul Majid, Jamaliah
• التنسيق: Conference or Workshop Item
• اللغة: English
• منشور في: 2016
• الموضوعات: HC Economic History and Conditions
• الوصول للمادة أونلاين: http://repo.uum.edu.my/25305/1/ICSED%202016%201%2016.pdf; http://repo.uum.edu.my/25305/
• المؤسسة: Universiti Utara Malaysia

This study compares motives and constraints to the recognition choice related to reporting zero goodwill impairment of Malaysian listed firms with those of Singaporean listed firms from 2010 to 2012. Using a binary logistic regression, results reveal important differences with regards to potential d...