Show simple record

dc.contributor.authorWang, Jing
dc.contributor.authorHooper, Keith
dc.date.accessioned2015-06-28T22:45:54Z
dc.date.available2015-06-28T22:45:54Z
dc.date.issued2014
dc.identifier.urihttps://hdl.handle.net/10652/2884
dc.description.abstractIndia 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 investigates these questions. Arguably, the issue of how India writes-down goodwill is important as Indian companies and the Indian share market are influential throughout the world. It is a question of recognition, measurement and disclosure. The findings are that different methods of writing down goodwill are recognised implying different methods of measurement. There is even more inconsistency around disclosure as nearly half of the top 50 companies analysed on the Bombay exchange failed to mention any write down of goodwill. Some companies claimed that they were testing for impairment but no case of actual impairment was reported. This, in spite of some compaines reporting declining earnings and share price.en_NZ
dc.language.isoenen_NZ
dc.publisherVirtus Interpressen_NZ
dc.subjectIndiaen_NZ
dc.subjectBombayen_NZ
dc.subjectGoodwillen_NZ
dc.subjectImpairmenten_NZ
dc.subjectWrite-downsen_NZ
dc.title"To be or not to be": impairment practices among Indian listed companiesen_NZ
dc.typeJournal Articleen_NZ
dc.rights.holderVirtus Interpressen_NZ
dc.subject.marsden150104 International Accountingen_NZ
dc.identifier.bibliographicCitationWang, J., and Hooper, K.C. (2014). "To be or not to be": impairment practices among Indian listed companies,. Corporate Ownership & Control Journal 11 (4): 184-192.en_NZ
unitec.institutionUnitec Institute of Technologyen_NZ
unitec.publication.spage184en_NZ
unitec.publication.lpage192en_NZ
unitec.publication.volume11 (4)en_NZ
unitec.publication.titleCorporate Ownership & Control Journalen_NZ
unitec.peerreviewedyesen_NZ
dc.contributor.affiliationUnitec Institute of Technologyen_NZ
unitec.identifier.roms56650en_NZ
unitec.institution.studyareaAccounting and Finance


Files in this item

Thumbnail

This item appears in

Show simple record


© Unitec Institute of Technology, Private Bag 92025, Victoria Street West, Auckland 1142