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Accounting Standards, Goodwill Impairment and Earnings Management in Malaysia

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dc.contributor.authorMurad Abuaddousen_US
dc.contributor.authorMustafa Mohd Hanefahen_US
dc.contributor.authorNur Hidayah Lailien_US
dc.date.accessioned2024-05-28T06:37:52Z
dc.date.available2024-05-28T06:37:52Z
dc.date.issued2014
dc.descriptionVol. 6, No. 12en_US
dc.description.abstractThis paper has two objectives. The first is to investigate whether the provision of MFRS 136 (that is equivalent to IAS 36) allows for an earnings management technique termed “big bath” in Bursa Malaysia and, whether the change in firms’ CEOs plays a role in goodwill impairment loss recognition. The second objective is to examine the application of goodwill impairment loss recognition under the provision of MFRS136 in Bursa Malaysia between 2011–2012, using a “Mann-Whitney U” test. Our findings suggest that companies utilize goodwill impairment to take a “bath” regarding earnings management. Moreover, we find that Malaysian companies struggle to understand the ambiguity of the Value in Use (VIU) method under the MFRS 136 as they tend to take extreme accounting treatment strategies. Finally, we find that the new CEOs in Malaysian companies are more conservative in accounting treatment than CEOs with long tenure.en_US
dc.identifier.doi10.5539/ijef.v6n12p201
dc.identifier.epage211
dc.identifier.issn1916-9728
dc.identifier.issue12
dc.identifier.spage201
dc.identifier.urihttps://ccsenet.org/journal/index.php/ijef/article/view/40987
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/7414
dc.identifier.volume6
dc.language.isoen_USen_US
dc.publisherCanadian Center of Science and Educationen_US
dc.relation.ispartofInternational Journal of Economics and Finance (IJEF)en_US
dc.subjectbig bath, change in firms CEOs, goodwill impairment loss, MFRS 136, earning managementen_US
dc.titleAccounting Standards, Goodwill Impairment and Earnings Management in Malaysiaen_US
dc.typeArticleen_US
dspace.entity.typePublication

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