id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-4349	Yang, Jingjing	Analysis of Goodwill Impairment Risk of Asset-light enterprises under High Premium Merger and Acquisition	2023	4	.pdf	application/pdf	3399	155	44	Due to the unique characteristics of asset-light enterprises, the testing of goodwill impairment at the end of the period is easy to generate high goodwill in the process of merger and acquisition, but the testing method is highly independent, difficult, not transparent and controllable, and it is relatively easy to make use of the loopholes in the provisions of goodwill impairment to conduct earnings management on corporate profits. Jingjing Yang Auhui University of Finance and Economics, Anhui, 233000, China Abstract: From the perspective of goodwill generated by mergers and acquisitions, this paper analyzes the reasons for the huge goodwill generated by high-premium mergers and acquisitions of asset-light enterprises and the influencing factors of goodwill impairment, finds out the adverse consequences of goodwill impairment, and puts forward some measures to prevent the risk of goodwill impairment caused by high-premium mergers and acquisitions, so as to make enterprises more objective and rational in future mergers and acquisitions and minimize the negative impact of high-premium mergers and acquisitions.	cache/fbem-4349.pdf	txt/fbem-4349.txt