Title: An Analysis of the Economic Consequences of Listed Companies’ Goodwill Impairment
Abstract:With the continuous advancement of economic globalization, corporate mergers and acquisitions have become an important way for companies to enhance their competitiveness and accelerate their transform...With the continuous advancement of economic globalization, corporate mergers and acquisitions have become an important way for companies to enhance their competitiveness and accelerate their transformation and development.In order to speed up the merger process, companies often carry out mergers and acquisitions at a premium, accompanied by the generation of huge amounts of goodwill.On the one hand, a huge amount of goodwill indicates the excellent profitability of the acquired party in the future accounting period; on the other hand, when the acquired company does not realize the expected income or fails to meet the performance promise, the acquired company will impair the accounting for a huge amount of goodwill, which has a negative impact on the company's operations.Therefore, this paper attempts to provide suggestions for the confirmation and measurement of the goodwill of crossindustry enterprise mergers and acquisitions.Read More