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Keywords: HKAS 36
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Journal Articles
Journal:
Journal of Economics and Development
Journal of Economics and Development (2019) 21 (2): 234–246.
Published: 26 November 2019
... disclosure requirements in HKAS 36 represent a good opportunity to look into the compliance levels that were undertaken by listed firms, and provide insights of audit quality differentials among auditors. Since goodwill impairment testing is the one used to identify misstatements in the accounting system...
