Audit committee independence and a contracting perspective on goodwill impairment: Singaporean evidence
This study examines factors influencing and constraining the decision to recognize zero goodwill impairment in a sample of 52 Singaporean listed firms from 2010–2012. Using binary logistic regressions, the results reveal that firms that are approaching violation of their debt covenants have a higher...
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| Format: | Article |
| Language: | English |
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Vilnius Gediminas Technical University
2017-08-01
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| Series: | Business: Theory and Practice |
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| Online Access: | https://journals.vgtu.lt/index.php/BTP/article/view/8164 |