Browsing AUT Faculties by Author "Nguyen, T"

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    • The relevance of goodwill accounting and disclosure practice in Vietnam

      Nguyen, T; Rahman, A; Nguyen, L (Social Science Electronic Publishing, Inc., 2015)
      This study examines goodwill and goodwill reporting practices of 69 Vietnamese firms reporting goodwill in their balance sheet over a five year period, 2008-2012. In contrast to the general view that investors in emerging ...