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

• 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
• Institution: Universiti Utara Malaysia

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...