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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

Investigating audit quality among Big 4 Malaysian firms

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

Purpose – The purpose of this paper is to contemplate the degree to which technical expertise in Malaysian Big 4 auditing practice survives periods of material regulatory inflexion sufficiently to underpin quality financial reporting outcomes. Design/methodology/approach – The adoption of...

Persistent link: https://www.econbiz.de/10014675819

FRS36 and post‐transition compliance quality among Singapore firms

Carlin, Tyrone M.; Finch, Nigel; Faizal Khairi, Khairil - In: Asian Review of Accounting 18 (2010) 3, pp. 221-244

Purpose – The purpose of this paper is to contemplate the degree to which Singaporean firms comply with the highly technical disclosure requirements required under International Accounting Standards (IAS) IAS 36 specific to goodwill impairment testing. Design/methodology/approach – The...

Persistent link: https://www.econbiz.de/10014675841

Commentary: Some Further Evidence on Discount Rate Selection in the Context of Goodwill Impairment Testing

Carlin, Tyrone M.; Finch, Nigel - In: Australian Accounting Review 20 (2010) 4, pp. 400-402

Persistent link: https://www.econbiz.de/10011202494

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/10011202672

Investigating audit quality among Big 4 Malaysian firms

Carlin, Tyrone M.; Finch, Nigel; Laili, Nur Hidayah - In: Asian Review of Accounting 17 (2009) July, pp. 96-114

Persistent link: https://www.econbiz.de/10004994381

Resisting compliance with IFRS goodwill accounting and reporting disclosures : Evidence from Australia

Carlin, Tyrone M.; Finch, Nigel - In: Journal of Accounting & Organizational Change 6 (2010) 2, pp. 260-280

Purpose – The purpose of this paper is to report the findings of a study designed to understand the extent of compliance with the goodwill accounting and reporting disclosure requirements under AASB 136 among a sample of goodwill intensive Australian firms over the first two years of their...

Persistent link: https://www.econbiz.de/10014840341

Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters

Carlin, Tyrone M.; Finch, Nigel; Hidayah Laili, Nur - In: Journal of Financial Reporting and Accounting 7 (2009) 1, pp. 75-104

Prior to the adoption of an IFRS based reporting framework in Malaysia, no binding standard governing goodwill had ever been implemented. After several decades in which a laissez faire approach to the problem represented the dominant paradigm, the highly prescriptive and technical provisions of...

Persistent link: https://www.econbiz.de/10014869558

Asset impairment

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

Persistent link: https://www.econbiz.de/10014941100

Goodwill impairment testing under IFRS: a false impossible shore?

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

Purpose – The purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to provide evidence of the extent of compliance with respect to the disclosure requirements of international financial reporting standards (IFRS). Design/methodology/approach –...

Persistent link: https://www.econbiz.de/10014968727