Board ethnic diversity and goodwill impairment decisions: longitudinal analysis of energy firms in Malaysia
The present study investigates whether ethnic diversity among firms’ directors influences the decision to take goodwill write-offs, after considering the economic factors of impairment (measured in terms of the market capitalization indicator), reporting incentives, and firms’ internal governance. T...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Business Perspectives
2020
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/27231/1/PPM%2018%201%202020%20326%20333.pdf http://repo.uum.edu.my/27231/ http://doi.org/10.21511/ppm.18(1).2020.28 |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |