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Keywords: Family controlled firm
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Journal Articles
Journal of Accounting in Emerging Economies (2015) 5 (4): 479–506.
Published: 02 November 2015
... of goodwill impairment are related to whether firms are government or family controlled firms. Given the highly concentrated ownership of firms in Malaysia, the authors suggest that the “entrenchment effect” will take precedence over the “alignment effect”, which will be reflected in the accounting policy...
