Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing : effect of the global financial crisis and other firm characteriestics
Year of publication: |
2014
|
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Authors: | Bepari, Khokan Md ; Rahman, Sheikh F. ; Mollik, Abu Taher |
Published in: |
Journal of accounting & organizational change. - Bingley : Emerald Group Publishing Limited, ISSN 1832-5912, ZDB-ID 2248719-0. - Vol. 10.2014, 1, p. 116-149
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Subject: | Accounting and organizational change | Global financial crisis | Australia | IFRS/AASB 136 | Financial reporting | Goodwill impairment | Compliance score | Finanzkrise | Financial crisis | IFRS | Rechnungswesen | Accounting | Geschäftswert | Goodwill | Australien | Unternehmenspublizität | Corporate disclosure |
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