Audit committee independence and a contracting perspective on goodwill impairment: Singaporean evidence

Audit committee independence and a contracting perspective on goodwill impairment: Singaporean evidence

This study examines factors influencing and constraining the decision to recognize zero goodwill impairment in a sample of 52 Singaporean listed firms from 2010–2012. Using binary logistic regressions, the results reveal that firms that are approaching violation of their debt covenants have a highe...

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Bibliographic Details
Main Author: Jamaliah Abdul-Majid
Format: Article
Language:English
Published: Vilnius Gediminas Technical University 2017-08-01
Series:Business: Theory and Practice
Subjects:
IFRS
recognition choice
contracting perspective
audit committee independence
managerial discretion
goodwill impairment
Online Access:https://journals.vgtu.lt/index.php/BTP/article/view/8164

Internet

https://journals.vgtu.lt/index.php/BTP/article/view/8164

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