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dc.contributor.authorWang, Jing
dc.contributor.authorHooper, Keith
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.publisherVirtus Interpressen_NZ
dc.rightsAll rights reserveden_NZ
dc.subjectBombay (India)en_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.volume11 (4)en_NZ
unitec.publication.titleCorporate Ownership & Control Journalen_NZ
dc.contributor.affiliationUnitec Institute of Technologyen_NZ
unitec.institution.studyareaAccounting and Finance

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