• Recognition and disclosure of impairment in China 

      Wang, Jing; Hooper, Keith (Virtus Interpress, 2014)
      This paper aims to examine the extent of goodwill impairment in listed companies of China and the audited disclosure of of goodwill. China is an important adopter of International Financial Standards but the question ...
    • "To be or not to be": impairment practices among Indian listed companies 

      Wang, Jing; Hooper, Keith (Virtus Interpress, 2014)
      India is converging its practices to be consistent with IFRS, but in the case of goodwill impairment how much consistency is there among Indian companies and auditors, and how much impairment has been disclosed. The paper ...

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