ICAS Proceedings

ICAS Online Open-Access Proceedings Library

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...
Download PDF: Link
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...
Download PDF: Link
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...
Download PDF: Link

ICAS Online Proceedings Library