The Impact of Managerial Ability on recognition of goodwill impairment losses: Evidence from Listed Companies in the Egyptian Stock Exchange

The research aimed to study and test the relationship between the managerial ability score and goodwill impairment losses, in addition to testing the extent of the previous relationship affected by the audit quality and overconfidence of the company's CEO, in a sample of companies registered on the Egyptian Stock Exchange from 2009 to 2020.
The study found that, there is not a significant effect of the managerial ability score  on  goodwill impairment losses, this result is different from changing the method of measuring the dependent variable, and that result has changed in the basic analysis with the presence of the  audit quality as a modified variable of the relationship and it became clear that in light of the companies that are audited by the audit office  has a partnership with one of the Big4 ,managerial ability score  negatively effects  on goodwill impairment losses, and that result was fixed in the basic analysis or other analyzes, and the applied study also concluded interaction between managerial ability score and overconfidence of the CEO on goodwill impairment losses is not a significant,  this result differed when changing the path of measuring a managerial ability score in light of other analyzes.