Impairment reversals and stock market returns: The case of Malaysia
FRS 136 Impairment of Assets requires companies to reverse impairment loss when their impaired assets are recovered. This study examines the motivation for impairment reversals.A sample of 182 Malaysian firms that report impairment reversals during the period 2006-2009 are matched by industry and s...
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| Format: | Conference or Workshop Item |
| Language: | English |
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2015
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| Online Access: | https://repo.uum.edu.my/id/eprint/16295/1/17.pdf |