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Evidence on IFRS goodwill impairment testing by Australian and New Zealand firms
Carlin, Tyrone M.; Finch, Nigel - In: Managerial Finance 36 (2010) 9, pp. 785-798
Purpose – This paper aims to provide evidence relating to the potential for and extent of opportunistic exercise of discretion by large Australian and New Zealand reporting entities undertaking goodwill impairment testing pursuant to the International Financial Reporting Standards (IFRS)...
Persistent link: https://www.econbiz.de/10014940128
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The rise and impact of hybrid securities in Australian listed corporations
Carlin, Tyrone M.; Finch, Nigel - In: International accounting : standards, regulations, and …, (pp. 367-386). 2006
Persistent link: https://www.econbiz.de/10003335824
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Evidence on IFRS goodwill impairment testing by Australian and New Zealand firms
Carlin, Tyrone M.; Finch, Nigel - In: Managerial finance 36 (2010) 9, pp. 785-798
Persistent link: https://www.econbiz.de/10008662556
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Investigating audit quality among Big 4 Malaysian firms
Carlin, Tyrone M.; Finch, Nigel; Nur Hidayah Laili - In: Asian review of accounting 17 (2009) 2, pp. 96-114
Persistent link: https://www.econbiz.de/10003928339
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Discount rates in disarray : evidence on flawed goodwill impairment testing : comment
Gallery, Gerry - In: Australian accounting review 19 (2009) 4, pp. 337-339
Persistent link: https://www.econbiz.de/10003930841
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Discount rates in disarray : evidence on flawed goodwill impairment testing : comment
Lonergan, Wayne - In: Australian accounting review 19 (2009) 4, pp. 340-341
Persistent link: https://www.econbiz.de/10003930854
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Resisting compliance with IFRS goodwill accounting and reporting disclosures : evidence from Australia
Carlin, Tyrone M.; Finch, Nigel - In: Journal of accounting & organizational change 6 (2010) 2, pp. 260-280
Persistent link: https://www.econbiz.de/10003993421
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FRS36 and post-transition compliance quality among Singapore firms
Carlin, Tyrone M.; Finch, Nigel; Khairil Faizal Khairi - In: Asian review of accounting 18 (2010) 3, pp. 221-244
Persistent link: https://www.econbiz.de/10008699971
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Commentary: some further evidence on discount rate selection in the context of goodwill impairment testing
Carlin, Tyrone M.; Finch, Nigel - In: Australian accounting review 20 (2010) 4, pp. 400-402
Persistent link: https://www.econbiz.de/10008809500
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Misadventure and the form of payment in corporate acquisitions
Carlin, Tyrone M.; Ford, Guy; Finch, Nigel - In: Mergers and acquisitions : current issues, (pp. 27-41). 2007
Persistent link: https://www.econbiz.de/10003669646