• 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 ...
    • A revisit of price discovery dynamics across Australia and New Zealand 

      Dassanayake, Wajira; Li, Xiaoming; Buhr, Klaus (Unitec ePress, 2015-08-26)
      This study re-investigates the price discovery dynamics of selected stocks cross-listed on the Australian Stock Exchange (ASX) and the New Zealand Stock Exchange (NZX) during a bear trading phase from January 2008 to ...
    • "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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