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....
