The association between goodwill impairment and investment opportunities during the IFRS regime: UK empirical research

The relation between goodwill impairment and the firms’ underlying investment opportunities is investigated in this dissertation. The accounting precedure analogue and investment opportunities have been studied by many researchers, however, after the adoption of IFRS regime in European Union, there...

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Bibliographic Details
Main Author: Liang, Yihong
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2009
Online Access:https://eprints.nottingham.ac.uk/23138/