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The timing of goodwill write-off: cases of initial overpayment

This paper explores types of accounting choice related to reporting goodwill impairment losses, if any, exercised by Malaysian listed firms after an implementation of IFRS 3. The study is carried out through an in-depth analysis of annual reports for fifteen firms over a number of years. The fifteen...

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Main Authors:	Abdul Majid, Jamaliah, Abu Bakar, Robiah, Lode, Nor Asma
Format:	Article
Language:	English
Published:	Canadian Center of Science and Education (CCSE) 2016
Subjects:	HF5601 Accounting
Online Access:	http://repo.uum.edu.my/27380/1/IBR%209%2011%202016%2065%2069.pdf http://repo.uum.edu.my/27380/ http://www.ccsenet.org/journal/index.php/ibr/article/view/63227
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id	my.uum.repo.27380
record_format	eprints
spelling	my.uum.repo.273802020-08-26T13:23:26Z http://repo.uum.edu.my/27380/ The timing of goodwill write-off: cases of initial overpayment Abdul Majid, Jamaliah Abu Bakar, Robiah Lode, Nor Asma HF5601 Accounting This paper explores types of accounting choice related to reporting goodwill impairment losses, if any, exercised by Malaysian listed firms after an implementation of IFRS 3. The study is carried out through an in-depth analysis of annual reports for fifteen firms over a number of years. The fifteen firms selected are those that have goodwill arising from business combinations in December 2006/7, reported goodwill impairment losses in the current year or the future year(s), and the goodwill represents 50% or more of the acquisition price. Results show that of the fifteen firms examined, eight firms appeared to exercise the accounting choice in the form of opportunistic timing in reporting the impairment losses. The study contributes to the accounting choice literature by providing evidence on the timing of goodwill impairment losses for goodwill that arose from an apparent overpayment made at the time of an acquisition of a subsidiary. Canadian Center of Science and Education (CCSE) 2016 Article PeerReviewed application/pdf en http://repo.uum.edu.my/27380/1/IBR%209%2011%202016%2065%2069.pdf Abdul Majid, Jamaliah and Abu Bakar, Robiah and Lode, Nor Asma (2016) The timing of goodwill write-off: cases of initial overpayment. International Business Research, 9 (11). pp. 65-69. ISSN 1913-9004 http://www.ccsenet.org/journal/index.php/ibr/article/view/63227
institution	Universiti Utara Malaysia
building	UUM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Utara Malaysia
content_source	UUM Institutional Repository
url_provider	http://repo.uum.edu.my/
language	English
topic	HF5601 Accounting
spellingShingle	HF5601 Accounting Abdul Majid, Jamaliah Abu Bakar, Robiah Lode, Nor Asma The timing of goodwill write-off: cases of initial overpayment
description	This paper explores types of accounting choice related to reporting goodwill impairment losses, if any, exercised by Malaysian listed firms after an implementation of IFRS 3. The study is carried out through an in-depth analysis of annual reports for fifteen firms over a number of years. The fifteen firms selected are those that have goodwill arising from business combinations in December 2006/7, reported goodwill impairment losses in the current year or the future year(s), and the goodwill represents 50% or more of the acquisition price. Results show that of the fifteen firms examined, eight firms appeared to exercise the accounting choice in the form of opportunistic timing in reporting the impairment losses. The study contributes to the accounting choice literature by providing evidence on the timing of goodwill impairment losses for goodwill that arose from an apparent overpayment made at the time of an acquisition of a subsidiary.
format	Article
author	Abdul Majid, Jamaliah Abu Bakar, Robiah Lode, Nor Asma
author_facet	Abdul Majid, Jamaliah Abu Bakar, Robiah Lode, Nor Asma
author_sort	Abdul Majid, Jamaliah
title	The timing of goodwill write-off: cases of initial overpayment
title_short	The timing of goodwill write-off: cases of initial overpayment
title_full	The timing of goodwill write-off: cases of initial overpayment
title_fullStr	The timing of goodwill write-off: cases of initial overpayment
title_full_unstemmed	The timing of goodwill write-off: cases of initial overpayment
title_sort	timing of goodwill write-off: cases of initial overpayment
publisher	Canadian Center of Science and Education (CCSE)
publishDate	2016
url	http://repo.uum.edu.my/27380/1/IBR%209%2011%202016%2065%2069.pdf http://repo.uum.edu.my/27380/ http://www.ccsenet.org/journal/index.php/ibr/article/view/63227
_version_	1677783826077581312
score	13.211869

The timing of goodwill write-off: cases of initial overpayment

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