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Hasnah Shaari

Publication by same author

Abstract: This study posits that there are two main motivations for impairment reversals. First, the impaired assets have recovered so the reversal is required for the carrying amount to accurately reflect the current economic value of the assets. Second, firms reverse the previously recognized impairment los...
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Abstract: This paper aims to examine and evaluate the structure and practices of governance of Malaysian public university holdings companies owned by eight Malaysian public universities (IPTA). Data was gathered by using three methods; survey, semi-structured interview, and documentation review. The board st...
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Year: 2017
Abstract: Four years ago, International Conference on Accounting Studies (ICAS) first organised its maiden conference entitled “Contemporary issues in accounting studies: sustaining accounting relevance”. The conference was well attended by international and local researchers academicians, graduat...
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