کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5092848 | 1376085 | 2015 | 52 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses
ترجمه فارسی عنوان
گزارش مشوق ها، تمرکز مالکیت توسط بزرگترین سهام خارج از کشور و خسارت ناشی از کاهش ارزش خالص گزارش شده است
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
کسب و کار، مدیریت و حسابداری (عمومی)
چکیده انگلیسی
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.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Contemporary Accounting & Economics - Volume 11, Issue 3, December 2015, Pages 199-214
Journal: Journal of Contemporary Accounting & Economics - Volume 11, Issue 3, December 2015, Pages 199-214
نویسندگان
Jamaliah Abdul Majid,