July 2009

Goodwill impairment after business combination among Jordanian shareholding companies

This study examined whether external users of financial statements are capable of assessing goodwill impairment apart from management. This study aimed at investigating goodwill write-offs resulted from acquisitions among Jordanian shareholding companies in Amman Stock Exchange (ASE) during 1985 - 2005. This study tested for the notion that the seeds of the eventual goodwill write-off are planted at the time of the...

Author(s): Husam Al-Khadash and Asmahan Y. Salah

July 2009

A critical review of Fischer tax compliance model: A research synthesis

The primary objective of this paper is to summarize and review extant literature concerning Fischer tax compliance model for a dual purpose. Firstly, the Fischer tax compliance model provides a framework for understanding the influence of those socio-economic and psychological components on tax payers’ compliance decision. We suggest a partial refinement to this model by incorporating another important...

Author(s): Gerald Chau and Patrick Leung