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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| Format: | Article |
| Language: | English |
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Business Perspectives
2020
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| Online Access: | https://repo.uum.edu.my/id/eprint/27231/1/PPM%2018%201%202020%20326%20333.pdf |