Zero goodwill impairment: market indications without measurement
This study examines the determinants of the recognition choice related to reporting zero goodwill impairment after an implementation of an impairment-only approach to accounting for acquired goodwill. The analysis is carried out by focusing on listed companies in an emerging economy of Malaysia from...
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| Main Author: | |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2016
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/25341/1/ICoGBSE%202016%20323-317.pdf http://repo.uum.edu.my/25341/ |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |