Financial reporting of goodwill impairment of Malaysian listed companies
The introduction of FRS 136 Impairment of Assets in Malaysia presents an opportunity for this study to examine the association between the firms’ compliance on goodwill impairment disclosure and firm characteristics. Drawing on agency theory, this study explores whether association exist between man...
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| Định dạng: | Luận văn |
| Ngôn ngữ: | English English |
| Được phát hành: |
2011
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| Những chủ đề: | |
| Truy cập trực tuyến: | http://psasir.upm.edu.my/id/eprint/25973/1/GSM%202011%2010R.pdf |