Articles with "impairment decisions" as a keyword



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Board ethnic diversity and goodwill impairment decisions: longitudinal analysis of energy firms in Malaysia

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Published in 2020 at "Problems and perspectives in management"

DOI: 10.21511/ppm.18(1).2020.28

Abstract: The present study investigates whether ethnic diversity among firms’ directors influences the decision to take goodwill write-offs, after considering the economic factors of impairment (measured in terms of the market capitalization indicator), reporting incentives, and… read more here.

Keywords: ethnic diversity; impairment decisions; goodwill impairment; board ... See more keywords