Changes in Value of Investment Opportunity Set and Goodwill Impairment

aut.embargoNoen
aut.thirdpc.containsNo
aut.thirdpc.permissionNo
aut.thirdpc.removedNo
dc.contributor.advisorRamachandra, Suresh
dc.contributor.advisorKabir, Humayun
dc.contributor.authorZhu, Xiaomeng
dc.date.accessioned2011-07-06T02:26:09Z
dc.date.available2011-07-06T02:26:09Z
dc.date.copyright2011
dc.date.issued2011
dc.date.updated2011-07-06T01:29:14Z
dc.description.abstractThe adoption of International Financial Reporting Standards (IFRSs) results in many changes in goodwill impairment accounting regime in IAS 36. This study investigates the relationship between the changes in value of firms' investment opportunities set (IOS) and the amount of goodwill impairment losses for New Zealand (NZ) listed firms since the new goodwill impairment testing regime was introduced. A pooled time-series and cross-sectional analysis is adopted in this study in order to evaluate the changes of results over the examined period. The results support that the changes in value of sample firms' IOS are negatively related to their amount of goodwill impairment losses during the examined period from the financial year 2008 to the financial year 2009.
dc.identifier.urihttps://hdl.handle.net/10292/1388
dc.language.isoenen_NZ
dc.publisherAuckland University of Technology
dc.rights.accessrightsOpenAccess
dc.subjectinvestment opportunities set
dc.subjectgoodwill impairment
dc.titleChanges in Value of Investment Opportunity Set and Goodwill Impairment
dc.typeThesis
thesis.degree.grantorAuckland University of Technology
thesis.degree.levelMasters Dissertations
thesis.degree.nameMaster of Business
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