Matches in SemOpenAlex for { <https://semopenalex.org/work/W4285412143> ?p ?o ?g. }
Showing items 1 to 91 of
91
with 100 items per page.
- W4285412143 endingPage "101" @default.
- W4285412143 startingPage "91" @default.
- W4285412143 abstract "The broad objective of this study is to examine the effect of ownership structure on goodwill impairment in listed financial institutions in Nigeria. Ownership structure is proxies using director’s shareholdings, ownership concentration, institutional ownership and chief executive officers shareholdings. The study used a purposive sampling technique and filter out financial institutions that do not satisfy the criteria set out for inclusion thereby arriving at the sample size of twenty five (25) financial institutions. Secondary source of data was used which was extracted from the annual financial statement of the sampled financial institutions from year 2011 to 2014. Logit multiple regression was adopted in this study. The findings reveal that ownership concentration and institutional ownership were both positive and statistically significantly related to goodwill impairment while chief executive officers shareholdings were positive but statistically insignificant to goodwill impairment decisions of listed financial institutions in Nigeria. It can be inferred to some extent that ownership structure and chief executive officers may not necessarily influence the goodwill impairment decision of managements in listed financial institution in Nigeria It is recommended among others that listed financial institutions should give more attention to their ownership concentration and institutional shareholdings in other to ensure the timely recognition of goodwill impairment so as to present their financial statement in its true and fair nature so that investor’s interest will be protected." @default.
- W4285412143 created "2022-07-14" @default.
- W4285412143 creator A5004167840 @default.
- W4285412143 creator A5039713879 @default.
- W4285412143 creator A5049590285 @default.
- W4285412143 creator A5072741673 @default.
- W4285412143 date "2022-01-01" @default.
- W4285412143 modified "2023-09-26" @default.
- W4285412143 title "Ownership Structure and Goodwill Impairment in Listed Nigeria Financial Institutions" @default.
- W4285412143 cites W1506294255 @default.
- W4285412143 cites W1845741415 @default.
- W4285412143 cites W1942245811 @default.
- W4285412143 cites W1999797845 @default.
- W4285412143 cites W2033149743 @default.
- W4285412143 cites W2038081153 @default.
- W4285412143 cites W2042685460 @default.
- W4285412143 cites W2055418603 @default.
- W4285412143 cites W2078631162 @default.
- W4285412143 cites W2085343068 @default.
- W4285412143 cites W2087582955 @default.
- W4285412143 cites W2752617332 @default.
- W4285412143 cites W3121297842 @default.
- W4285412143 cites W3124550632 @default.
- W4285412143 cites W3124596233 @default.
- W4285412143 cites W321526135 @default.
- W4285412143 cites W325383620 @default.
- W4285412143 doi "https://doi.org/10.21272/fmir.6(2).91-101.2022" @default.
- W4285412143 hasPublicationYear "2022" @default.
- W4285412143 type Work @default.
- W4285412143 citedByCount "0" @default.
- W4285412143 crossrefType "journal-article" @default.
- W4285412143 hasAuthorship W4285412143A5004167840 @default.
- W4285412143 hasAuthorship W4285412143A5039713879 @default.
- W4285412143 hasAuthorship W4285412143A5049590285 @default.
- W4285412143 hasAuthorship W4285412143A5072741673 @default.
- W4285412143 hasBestOaLocation W42854121431 @default.
- W4285412143 hasConcept C100363876 @default.
- W4285412143 hasConcept C10138342 @default.
- W4285412143 hasConcept C121955636 @default.
- W4285412143 hasConcept C126322002 @default.
- W4285412143 hasConcept C140331021 @default.
- W4285412143 hasConcept C144133560 @default.
- W4285412143 hasConcept C149782125 @default.
- W4285412143 hasConcept C151956035 @default.
- W4285412143 hasConcept C162324750 @default.
- W4285412143 hasConcept C199521495 @default.
- W4285412143 hasConcept C2778860618 @default.
- W4285412143 hasConcept C2779601481 @default.
- W4285412143 hasConcept C2781027943 @default.
- W4285412143 hasConcept C2908647359 @default.
- W4285412143 hasConcept C71924100 @default.
- W4285412143 hasConcept C73283319 @default.
- W4285412143 hasConcept C99454951 @default.
- W4285412143 hasConceptScore W4285412143C100363876 @default.
- W4285412143 hasConceptScore W4285412143C10138342 @default.
- W4285412143 hasConceptScore W4285412143C121955636 @default.
- W4285412143 hasConceptScore W4285412143C126322002 @default.
- W4285412143 hasConceptScore W4285412143C140331021 @default.
- W4285412143 hasConceptScore W4285412143C144133560 @default.
- W4285412143 hasConceptScore W4285412143C149782125 @default.
- W4285412143 hasConceptScore W4285412143C151956035 @default.
- W4285412143 hasConceptScore W4285412143C162324750 @default.
- W4285412143 hasConceptScore W4285412143C199521495 @default.
- W4285412143 hasConceptScore W4285412143C2778860618 @default.
- W4285412143 hasConceptScore W4285412143C2779601481 @default.
- W4285412143 hasConceptScore W4285412143C2781027943 @default.
- W4285412143 hasConceptScore W4285412143C2908647359 @default.
- W4285412143 hasConceptScore W4285412143C71924100 @default.
- W4285412143 hasConceptScore W4285412143C73283319 @default.
- W4285412143 hasConceptScore W4285412143C99454951 @default.
- W4285412143 hasIssue "2" @default.
- W4285412143 hasLocation W42854121431 @default.
- W4285412143 hasLocation W42854121432 @default.
- W4285412143 hasOpenAccess W4285412143 @default.
- W4285412143 hasPrimaryLocation W42854121431 @default.
- W4285412143 hasRelatedWork W1835535735 @default.
- W4285412143 hasRelatedWork W2085377258 @default.
- W4285412143 hasRelatedWork W2306311994 @default.
- W4285412143 hasRelatedWork W2337455665 @default.
- W4285412143 hasRelatedWork W2416044852 @default.
- W4285412143 hasRelatedWork W2916173035 @default.
- W4285412143 hasRelatedWork W2952071434 @default.
- W4285412143 hasRelatedWork W3003330435 @default.
- W4285412143 hasRelatedWork W3010223956 @default.
- W4285412143 hasRelatedWork W3025023509 @default.
- W4285412143 hasVolume "6" @default.
- W4285412143 isParatext "false" @default.
- W4285412143 isRetracted "false" @default.
- W4285412143 workType "article" @default.