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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Bibliographic Details
Main Author: Abu-Ghazaleh, Naser (author)
Other Authors: Al-Hares, Osama (author), Haddad, Ayman (author)
Published: 2012
Online Access:https://dspace.auk.edu.kw/handle/11675/7660
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