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- W2145165717 abstract "Drawing on data from a sample of 168 firms listed on the Singapore Stock Exchange (SGX) over three consecutive years (2005, 2006 and 2007), this study focuses on the issue of IFRS compliance and disclosure quality. Using the requirements of FRS 36 in relation to goodwill impairment testing as the particular focal point for the analysis, the results of this study demonstrate poor levels of compliance and transparency on the part of SGX listed firms with goodwill in relation to their goodwill impairment testing processes and assumptions. This study adds to the literature by providing insights into this phenomenon from the standpoint of an advanced Asia Pacific region jurisdiction not previously subjected to scrutiny on the dimensions drawn upon for the purposes of this study and through the use of a multi-year research design. The results complement and reinforce the significance of earlier research conducted in relation to the focal phenomenon in Australia, Malaysia and New Zealand and suggest the existence of persistent cross- border difficulties with the implementation of the complex technical provisions of the IFRS goodwill impairment testing regime." @default.
- W2145165717 created "2016-06-24" @default.
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- W2145165717 date "2010-01-01" @default.
- W2145165717 modified "2023-09-27" @default.
- W2145165717 title "An Empirical Investigation of Compliance and Disclosure Quality Under FRS 36 for Singaporean Listed Firms" @default.
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- W2145165717 doi "https://doi.org/10.2139/ssrn.1550416" @default.
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