This paper examines the determinants of reported goodwill impairment losses by Malaysian listed companies from 2006 to 2010. The results show managers' reporting incentives are significantly associated with the reported impairment losses. The results also show that the effect of “big bath”...

Author examines the situation while the parent company controls the subsidiary and the subsidiary possess the sharing at the parent company equity. A formula for effective holding is derived and proofed for a parent-subsidiary simplified structure. A short overview of the audit consequences is...

Corporate ESG performance has received widespread attention recently, and how to improve it has become an important academic question. This paper analyses the effect of equity concentration on corporate ESG performance and how it acts by using the data of listed companies in China. The result...