Abdul Majid, Jamaliah (2015) Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses. Journal of Contemporary Accounting & Economics, 11 (3). pp. 199-214. ISSN 1556-5068
Full text not available from this repository. (Request a copy)Abstract
This paper examines the determinants of reported goodwill impairment losses by Malaysian listed companies from 2006 to 2010.The results show managers' reporting incentives are significantly associated with the reported impairment losses.The results also show that the effect of “big bath” reporting on the reported impairment losses was moderated by the largest outside shareholder ownership concentration. Further analyses reveal that “big bath” reporting is not found in companies with a controlling outside shareholder.These findings suggest that increased ownership by the largest outside shareholder is associated with increased shareholder monitoring of the managers' “big bath” reporting.
Item Type: | Article |
---|---|
Uncontrolled Keywords: | Largest outside shareholder; Goodwill impairment; Accounting discretion; Ownership concentration; Emerging economy; Mandatory accounting change |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Tunku Puteri Intan Safinaz School of Accountancy (TISSA) |
Depositing User: | Dr. Jamaliah Abdul Majid |
Date Deposited: | 20 Jun 2016 08:24 |
Last Modified: | 20 Jun 2016 08:24 |
URI: | https://repo.uum.edu.my/id/eprint/18151 |
Actions (login required)
View Item |