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Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing : effect of the global financial crisis and other firm characteriestics

Bepari, Khokan Md; Rahman, Sheikh F.; Mollik, Abu Taher - In: Journal of accounting & organizational change 10 (2014) 1, pp. 116-149

Persistent link: https://www.econbiz.de/10010346187

Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing : Effect of the global financial crisis and other firm characteristics

Khokan Bepari, Md; F. Rahman, Sheikh; Taher Mollik, Abu - In: Journal of Accounting & Organizational Change 10 (2014) 1, pp. 116-149

Purpose – This study aims to examine the impact of the 2008-2009 global financial crisis (GFC) on Australian firms' compliance with IFRS 36/AASB 136 for goodwill impairment testing. It also examines the factors associated with the cross-sectional variations in the compliance levels....

Persistent link: https://www.econbiz.de/10014840527