The value relevance of purchased goodwill in Malaysian firms: the pre- and post-IFRS evidence
Following the adoption of International Financial Reporting Standards (IFRS) in Malaysia, the accounting for goodwill has changed from systematic amortisation to a method based solely on periodic impairment testing.The objective of the impairment test is to ensure that reported goodwill does not hav...
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| Main Authors: | , , |
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| 格式: | Article |
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International Academy of Business and Economics (IABE)
2016
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| 在线阅读: | http://repo.uum.edu.my/20866/ http://dx.doi.org/10.18374/IJBR-16-3.5 |
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