Changes in Value of Investment Opportunity Set and Goodwill Impairment
The adoption of International Financial Reporting Standards (IFRSs) results in many changes in goodwill impairment accounting regime in IAS 36. This study investigates the relationship between the changes in value of firms' investment opportunities set (IOS) and the amount of goodwill impairmen...
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| Format: | Others |
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Auckland University of Technology,
2011-07-06T02:26:09Z.
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| Online Access: | Get fulltext |