The Value Relevance of Goodwill Impairments: UK Evidence
Using a sample of 528 firm-year observations, drawn from the top 500 UK listed firms for 2005 and 2006, this study employs a multivariate ordinary least squares regression to assess the value relevance of goodwill impairment losses following the adoption of IFRS No. 3 “Business Combinations”. Empiri...
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2012
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| Online Access: | https://dspace.auk.edu.kw/handle/11675/7660 |
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