Zero goodwill impairment: market indications without measurement
This study examines the determinants of the recognition choice related to reporting zero goodwill impairment after an implementation of an impairment-only approach to accounting for acquired goodwill. The analysis is carried out by focusing on listed companies in an emerging economy of Malaysia from...
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2016
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my.uum.repo.253412018-12-30T04:15:34Z http://repo.uum.edu.my/25341/ Zero goodwill impairment: market indications without measurement Abdul Majid, Jamaliah HB Economic Theory This study examines the determinants of the recognition choice related to reporting zero goodwill impairment after an implementation of an impairment-only approach to accounting for acquired goodwill. The analysis is carried out by focusing on listed companies in an emerging economy of Malaysia from 2006-2012 that experienced declines in the market values below the book values of the net assets for three consecutive years. Regression results show that the recognition choice can be explained partly by the high book-to-market ratio, and the types of industry the firms operated. The results also show that firms that have an improvement in the operating cash flows and acquired goodwill during the year are less likely to exercise the recognition choice in reporting zero goodwill impairment. The study contributes modestly to the accounting choice literature by providing new empirical evidence on the determinants of the recognition choice related to reporting zero goodwill impairment. 2016 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/25341/1/ICoGBSE%202016%20323-317.pdf Abdul Majid, Jamaliah (2016) Zero goodwill impairment: market indications without measurement. In: Proceeding 6th International Conference on Global Social Entrepreneurship (Kota Bharu) 2016, Kota Bharu ,Kelantan. |
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| language |
English |
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HB Economic Theory |
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HB Economic Theory Abdul Majid, Jamaliah Zero goodwill impairment: market indications without measurement |
| description |
This study examines the determinants of the recognition choice related to reporting zero goodwill impairment after an implementation of an impairment-only approach to accounting for acquired goodwill. The analysis is carried out by focusing on listed companies in an emerging economy of Malaysia from 2006-2012 that experienced declines in the market values below the book values of the net assets for three consecutive years. Regression results show that the recognition choice can
be explained partly by the high book-to-market ratio, and the types of industry the firms operated. The results also show that firms that have an improvement in the operating cash flows and acquired goodwill during the year are less likely to exercise the recognition choice in reporting zero goodwill impairment. The study contributes modestly to the accounting choice literature by providing new
empirical evidence on the determinants of the recognition choice related to reporting zero goodwill impairment. |
| format |
Conference or Workshop Item |
| author |
Abdul Majid, Jamaliah |
| author_facet |
Abdul Majid, Jamaliah |
| author_sort |
Abdul Majid, Jamaliah |
| title |
Zero goodwill impairment: market indications
without measurement |
| title_short |
Zero goodwill impairment: market indications
without measurement |
| title_full |
Zero goodwill impairment: market indications
without measurement |
| title_fullStr |
Zero goodwill impairment: market indications
without measurement |
| title_full_unstemmed |
Zero goodwill impairment: market indications
without measurement |
| title_sort |
zero goodwill impairment: market indications
without measurement |
| publishDate |
2016 |
| url |
http://repo.uum.edu.my/25341/1/ICoGBSE%202016%20323-317.pdf http://repo.uum.edu.my/25341/ |
| _version_ |
1644284296182104064 |
| score |
13.251813 |