Managerial Ability and Fair Value Accounting: The Mediating role of Incentive-based Compensation

نوع المستند : المقالة الأصلية

المؤلف

Faculty of Commerce, Accounting Department, Suez Canal University, Ismailia, Egypt. Faculty of Business Administration, Economics, and Political Science, The British University in Egypt, Business Administration Department, El-Sherouk City, Egypt.

المستخلص

This study investigates the relationship between managerial ability, post-acquisition goodwill levels, and changes following mergers and acquisitions (M&A) events. In particular, it investigates the impact of managerial qualities on future goodwill following M&A activities performed in the United States after the implementation of Statement of Financial Accounting Standards "SFAS" 142, Goodwill and Other Intangible Assets, in July 2001. Furthermore, it investigates the mediating role of incentive-based compensation (e.g., equity and cash) in the relationship between managerial abilities and goodwill levels and post-acquisition changes. This study contributes to two overlapping research streams: (1) managerial ability and fair value accounting, and (2) the nonlinear effect of CEO compensation structure on the relationship between managerial ability and fair value accounting.

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