Managerial ability and goodwill impairment

Li Sun

Advances in accounting, 2016, vol. 32, issue C, 42-51

Abstract: This study examines the relationship between managerial ability and goodwill impairment. I predict a negative relationship because prior studies suggest that more-able managers better prevent or reduce goodwill impairment, relative to less-able managers. Regression analysis reveals a significant and negative relationship between managerial ability and goodwill impairment measured as the likelihood of goodwill impairment and the magnitude of goodwill impairment losses. Overall, evidence suggests that managers with greater ability play an important role in preventing or reducing goodwill impairment.

Keywords: Managerial ability; Goodwill; Goodwill impairment (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (16)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:advacc:v:32:y:2016:i:c:p:42-51

DOI: 10.1016/j.adiac.2016.02.002

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