Zero goodwill impairment: sustainable firms’ performances or non-impairment of goodwill?
This paper examines the motives for reporting zero goodwill impairment after an implementation of IFRS 3 Business Combinations, which requires firms to rely on an impairment-only approach in accounting for their acquired goodwill. The investigation of the firms’ motives focused on listed firms in M...
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| Format: | Article |
| Language: | English |
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2018
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| Online Access: | https://repo.uum.edu.my/id/eprint/26603/1/RP%205%2018%203%202018%2075%2088.pdf |