Matches in SemOpenAlex for { <https://semopenalex.org/work/W4291002783> ?p ?o ?g. }
Showing items 1 to 88 of
88
with 100 items per page.
- W4291002783 abstract "Purpose This paper aims to examine the effects of managerial ability (MA) on the likelihood and the timeliness of goodwill impairment and explore whether the desirable effect of MA vary with the degree of agency problems. Design/methodology/approach The authors propose a unified framework to simultaneously examine the effects of MA on the likelihood and the timeliness of goodwill impairment by incorporating a market-based impairment indicator (denoted as BTM), MA and the interaction of BTM with MA to this study’s regression model to account for the likelihood of goodwill impairment. BTM addresses the timeliness of goodwill impairment. Findings This study finds that firms with higher MA have lower likelihood of goodwill impairment, and such firms are more likely to recognize goodwill impairment in a timely manner when the underlying value of goodwill is economically impaired. This desirable effect of MA is more pronounced in non-state-owned enterprise (SOEs) and firms without chief executive officer (CEO) duality. Practical implications Firms can reduce the losses arising from goodwill impairment by enhancing the ability of their management teams combined with improved corporate governance structure. Originality/value This paper provides novel insights on understanding the role of MA in not only reducing the likelihood but also enhancing the timeliness of goodwill impairment. The findings help advance the upper echelons theory by uncovering the heterogenous effects of executives with different levels of ability." @default.
- W4291002783 created "2022-08-13" @default.
- W4291002783 creator A5037634036 @default.
- W4291002783 creator A5081571635 @default.
- W4291002783 date "2022-08-09" @default.
- W4291002783 modified "2023-10-03" @default.
- W4291002783 title "Managerial ability and goodwill impairment: evidence from China" @default.
- W4291002783 cites W1506294255 @default.
- W4291002783 cites W1677610360 @default.
- W4291002783 cites W1793498042 @default.
- W4291002783 cites W2006669915 @default.
- W4291002783 cites W2013661319 @default.
- W4291002783 cites W2078631162 @default.
- W4291002783 cites W2086149312 @default.
- W4291002783 cites W2105094056 @default.
- W4291002783 cites W2315370519 @default.
- W4291002783 cites W2333914245 @default.
- W4291002783 cites W2560246757 @default.
- W4291002783 cites W2601420286 @default.
- W4291002783 cites W2761349981 @default.
- W4291002783 cites W2766750189 @default.
- W4291002783 cites W2769182388 @default.
- W4291002783 cites W2785738241 @default.
- W4291002783 cites W2791764392 @default.
- W4291002783 cites W2793281799 @default.
- W4291002783 cites W2893116816 @default.
- W4291002783 cites W2901372378 @default.
- W4291002783 cites W3006914386 @default.
- W4291002783 cites W3018401043 @default.
- W4291002783 cites W3041822218 @default.
- W4291002783 cites W3043347320 @default.
- W4291002783 cites W3047287785 @default.
- W4291002783 cites W3087799143 @default.
- W4291002783 cites W3092604862 @default.
- W4291002783 cites W3122642351 @default.
- W4291002783 cites W3122875572 @default.
- W4291002783 cites W3122886558 @default.
- W4291002783 cites W3123863222 @default.
- W4291002783 cites W3124596233 @default.
- W4291002783 cites W3125197555 @default.
- W4291002783 cites W3125615571 @default.
- W4291002783 cites W3125650963 @default.
- W4291002783 cites W3125917796 @default.
- W4291002783 cites W3125967361 @default.
- W4291002783 cites W3209175070 @default.
- W4291002783 doi "https://doi.org/10.1108/ijoem-08-2021-1265" @default.
- W4291002783 hasPublicationYear "2022" @default.
- W4291002783 type Work @default.
- W4291002783 citedByCount "1" @default.
- W4291002783 crossrefType "journal-article" @default.
- W4291002783 hasAuthorship W4291002783A5037634036 @default.
- W4291002783 hasAuthorship W4291002783A5081571635 @default.
- W4291002783 hasConcept C10138342 @default.
- W4291002783 hasConcept C119857082 @default.
- W4291002783 hasConcept C121955636 @default.
- W4291002783 hasConcept C144133560 @default.
- W4291002783 hasConcept C162118730 @default.
- W4291002783 hasConcept C200707436 @default.
- W4291002783 hasConcept C2776291640 @default.
- W4291002783 hasConcept C2778860618 @default.
- W4291002783 hasConcept C39389867 @default.
- W4291002783 hasConcept C41008148 @default.
- W4291002783 hasConceptScore W4291002783C10138342 @default.
- W4291002783 hasConceptScore W4291002783C119857082 @default.
- W4291002783 hasConceptScore W4291002783C121955636 @default.
- W4291002783 hasConceptScore W4291002783C144133560 @default.
- W4291002783 hasConceptScore W4291002783C162118730 @default.
- W4291002783 hasConceptScore W4291002783C200707436 @default.
- W4291002783 hasConceptScore W4291002783C2776291640 @default.
- W4291002783 hasConceptScore W4291002783C2778860618 @default.
- W4291002783 hasConceptScore W4291002783C39389867 @default.
- W4291002783 hasConceptScore W4291002783C41008148 @default.
- W4291002783 hasLocation W42910027831 @default.
- W4291002783 hasOpenAccess W4291002783 @default.
- W4291002783 hasPrimaryLocation W42910027831 @default.
- W4291002783 hasRelatedWork W2095331822 @default.
- W4291002783 hasRelatedWork W2112404736 @default.
- W4291002783 hasRelatedWork W2231314195 @default.
- W4291002783 hasRelatedWork W2337455665 @default.
- W4291002783 hasRelatedWork W2388609409 @default.
- W4291002783 hasRelatedWork W3009847566 @default.
- W4291002783 hasRelatedWork W3122100884 @default.
- W4291002783 hasRelatedWork W3122722293 @default.
- W4291002783 hasRelatedWork W4312217078 @default.
- W4291002783 hasRelatedWork W2179233349 @default.
- W4291002783 isParatext "false" @default.
- W4291002783 isRetracted "false" @default.
- W4291002783 workType "article" @default.