Has damage from goodwill impairment grown in China? Analysis and response-Reference-Cited by-同舟云学术

Has damage from goodwill impairment grown in China? Analysis and response

Published:2021-10-23 Issue: Volume: Page:1-27
ISSN:2169-7213
Container-title:China Journal of Accounting Studies
language:en
Short-container-title:China Journal of Accounting Studies

Author:

Wang Yan¹²,Li Tao³,Wang Deli¹²,Liu Kun⁴

Affiliation:

1. School of Accounting, Guangdong University of Foreign Studies, Guangzhou, PR China

2. Research Center for Accounting and Economic Development of Guangdong-Hong Kong-Macao Greater Bay Area, Guangdong University of Foreign Studies, Guangzhou, PR China

3. School of International Economics, China Foreign Affairs University, Beijing, PR China

4. Office of Performance Management, Guangzhou Hospital of Integrated Chinese and Western Medicine, Guangzhou, PR China

Funder

It is granted by the key project of the National Social Science Fund of China “ Research on mechanism innovation and practice path of deepening mixed ownership reform”.

Publisher

Informa UK Limited

Subject

General Business, Management and Accounting,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/21697213.2021.1992936

Reference33 articles.

1. MicroHoo: Deal failure, industry rivalry, and sources of overbidding

2. Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment

3. International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms

4. Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments

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