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...
