Managerial incentives, ownership structure and goodwill impairment : the case of public listed companies in Malaysia /
The introduction of International Financial Reporting Standards (IFRS) resulted in a significant change of the accounting treatment for goodwill. This change has been represented by the issuance of FRS 3 - Business Combinations, and FRS 136 - Impairment of Assets. These standards require goodwill to...
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主要作者: | |
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格式: | Thesis |
語言: | English |
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Kuala Lumpur :
Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia,
2014
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在線閱讀: | Click here to view 1st 24 pages of the thesis. Members can view fulltext at the specified PCs in the library. |
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