Bepari, Md Khokan; Mollik, Abu Taher - In: International Journal of Accounting & Information Management 25 (2017) 1, pp. 43-69
the actual amount of goodwill impairment charge by the sample firms with the minimum “as if” amortisation charge that … adoption of the impairment approach has decreased the frequency and the amount of goodwill write-off. The goodwill impairment … relatively low levels of goodwill impairment even during the 2008-2009 global financial crisis contradict to the apprehensions …