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Regime change in the accounting for goodwill : Goodwill write-offs and the value relevance of older goodwill

Bepari, Md Khokan; Mollik, Abu Taher - In: International Journal of Accounting & Information Management 25 (2017) 1, pp. 43-69

Purpose This study aims to examine the impact of the recent regime change in accounting for goodwill, from the systematic periodic amortisation to the impairment testing, on the frequency and the extent of goodwill write-offs in the context of Australia. It also examines the impact of the change...

Persistent link: https://www.econbiz.de/10014759301

Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing

Bepari, Md Khokan; Mollik, Abu Taher - In: Journal of Applied Accounting Research 16 (2015) 2, pp. 196-220

Purpose – The purpose of this paper is to examine the effect of audit quality on firms’ compliance with IFRS for goodwill impairment testing and disclosure. Differences in the compliance among the clients of Big-4 auditors and between the clients of Big-4 and non-Big-4 auditors are examined....

Persistent link: https://www.econbiz.de/10014838026

Regime change in the accounting for goodwill : goodwill write-offs and the value relevance of older goodwill

Bepari, Md Khokan; Mollik, Abu Taher - In: International journal of accounting and information … 25 (2017) 1, pp. 43-69

Persistent link: https://www.econbiz.de/10011697062

Effect of audit quality and accounting and finance backgrounds of audit committee members on firms' compliance with IFRS for goodwill impairment testing

Bepari, Md Khokan; Mollik, Abu Taher - In: Journal of applied accounting research 16 (2015) 2, pp. 196-220

Persistent link: https://www.econbiz.de/10011379347

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