Common Ownership and Goodwill Impairments

• Published in: Corporate governance : an international review Vol. 32; no. 6; pp. 1016 - 1034
• Main Authors: Ye, Chunlai, Yu, Lin‐Hui
• Format: Journal Article
• Language: English
• Published: Oxford Blackwell Publishing Ltd 01.11.2024
• Subjects: Assets; Asymmetric information; common ownership; Companies; corporate governance; Delayed; Goodwill; goodwill impairments; Institutional investments; Owners; Ownership; SEC

ABSTRACT Research Question/Issue Are companies monitored by common owners (i.e., institutional investors that block‐own [owning 5% or more] several companies in a single industry) more likely than other companies to record goodwill impairments when their assets are overstated? Research Findings/Insi...