Shaari, Hasnah; Abdullah, Zaimah; Aziz, Saliza Abdul - In: International Journal of Critical Accounting 5 (2013) 2, pp. 173-186
The main objectives of this study are to investigate the disclosure of assets impairment by Malaysian public companies and the compliance to FRS 136 impairment of assets. The study also tries to identify the demographical characteristics of companies who were affected by the adoption of this...