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

Published:2015-12 Issue:3 Volume:11 Page:199-214
ISSN:1815-5669
Container-title:Journal of Contemporary Accounting & Economics
language:en
Short-container-title:Journal of Contemporary Accounting & Economics

Author:

Abdul Majid Jamaliah

Funder

Universiti Utara Malaysia

Publisher

Elsevier BV

Subject

Accounting

Reference67 articles.

1. Accounting Choices Relating to Goodwill Impairment: Evidence from Malaysia;Abdul Majid,2013

2. Accounting treatment for goodwill among Bursa Malaysia main board companies: the case of MAS 6;Abdullah;MAR,2004

3. Accounting discretion in goodwill impairments: UK evidence;AbuGhazaleh;J. Int. Finan. Manag. Account,2011

4. Accounting-policy choice and firm characteristics in the Asia Pacific region: an international empirical test of costly contracting theory;Astami;Int. J. Account,2006

5. Investment opportunities and the structure of executive compensation;Baber;J. Account. Econ,1996

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