Carlin, Tyrone M.; Khairi, Khairil Faizal; Finch, Nigel - 2010
Drawing on data from a sample of 168 firms listed on the Singapore Stock Exchange (SGX) over three consecutive years (2005, 2006 and 2007), this study focuses on the issue of IFRS compliance and disclosure quality. Using the requirements of FRS 36 in relation to goodwill impairment testing as...