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Evidence on IFRS goodwill impairment testing by Australian and New Zealand firms

Carlin, Tyrone M.; Finch, Nigel - In: Managerial Finance 36 (2010) 9, pp. 785-798

Purpose – This paper aims to provide evidence relating to the potential for and extent of opportunistic exercise of discretion by large Australian and New Zealand reporting entities undertaking goodwill impairment testing pursuant to the International Financial Reporting Standards (IFRS)...

Persistent link: https://www.econbiz.de/10014940128

The rise and impact of hybrid securities in Australian listed corporations

Carlin, Tyrone M.; Finch, Nigel - In: International accounting : standards, regulations, and …, (pp. 367-386). 2006

Persistent link: https://www.econbiz.de/10003335824

Misadventure and the form of payment in corporate acquisitions

Carlin, Tyrone M.; Ford, Guy; Finch, Nigel - In: Mergers and acquisitions : current issues, (pp. 27-41). 2007

Persistent link: https://www.econbiz.de/10003669646

A deal too far : the case of the killer acquisition

Carlin, Tyrone M.; Finch, Nigel; Ford, Guy - In: Mergers and acquisitions : current issues, (pp. 234-248). 2007

Persistent link: https://www.econbiz.de/10003669900

Goodwill impairment testing under IFRS : a false impossible shore?

Carlin, Tyrone M.; Finch, Nigel - In: Pacific accounting review 23 (2011) 3, pp. 368-392

Persistent link: https://www.econbiz.de/10009413433

Loan impairment provisioning under IAS 39 in the Asian banking sector

Carlin, Tyrone M.; Finch, Nigel - In: Risk and decision analysis 4 (2013) 2, pp. 81-87

Persistent link: https://www.econbiz.de/10009782558

Investigating audit quality among Big 4 Malaysian firms

Carlin, Tyrone M.; Finch, Nigel; Nur Hidayah Laili - In: Asian review of accounting 17 (2009) 2, pp. 96-114

Persistent link: https://www.econbiz.de/10003928339

Discount rates in disarray : evidence on flawed goodwill impairment testing

Carlin, Tyrone M.; Finch, Nigel - In: Australian accounting review 19 (2009) 4, pp. 326-336

Persistent link: https://www.econbiz.de/10003930840

Discount rates in disarray : evidence on flawed goodwill impairment testing : comment

Gallery, Gerry - In: Australian accounting review 19 (2009) 4, pp. 337-339

Persistent link: https://www.econbiz.de/10003930841

Discount rates in disarray : evidence on flawed goodwill impairment testing : comment

Lonergan, Wayne - In: Australian accounting review 19 (2009) 4, pp. 340-341

Persistent link: https://www.econbiz.de/10003930854