Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses

Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses

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” report...

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Main Author: Abdul Majid, Jamaliah
Format: Article
Published: Elsevier 2015
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/18151/
http://doi.org/10.1016/j.jcae.2015.07.002
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Institution: Universiti Utara Malaysia
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spelling my.uum.repo.181512016-06-20T08:24:44Z http://repo.uum.edu.my/18151/ Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses Abdul Majid, Jamaliah HF5601 Accounting 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. Elsevier 2015 Article PeerReviewed 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 http://doi.org/10.1016/j.jcae.2015.07.002 doi:10.1016/j.jcae.2015.07.002
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Abdul Majid, Jamaliah
Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses
description 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.
format Article
author Abdul Majid, Jamaliah
author_facet Abdul Majid, Jamaliah
author_sort Abdul Majid, Jamaliah
title Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses
title_short Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses
title_full Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses
title_fullStr Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses
title_full_unstemmed Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses
title_sort reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses
publisher Elsevier
publishDate 2015
url http://repo.uum.edu.my/18151/
http://doi.org/10.1016/j.jcae.2015.07.002
_version_ 1644282392490278912

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