The Study on Mergers and Acquisitions of Listed Companies and Their Impairment Risks

DOI

10.2991/aebmr.k.220306.018How to use a DOI?

Keywords

Merger; Acquisition; Impairment of goodwill; Risk; Listed company

Abstract

With the increasing number of listed companies in China in recent years, the wave of mergers and acquisitions has intensified, and the number of companies that generate huge amounts of goodwill has shown explosive growth. There are many examples that have suffered huge impairment losses of goodwill, and there are many enterprises that seem to be calm but face the hidden danger of huge impairment of goodwill. In view of the above-mentioned reasons, research is conducted on the example of the impairment of goodwill caused by the acquisition of OptimumNano by J&R Optimum Energy. This paper also analyses the reasons behind the huge impairment of goodwill by the case company. The experiences and lessons of M&A cases encountered in the implementation of goodwill accounting standards are explored and recommendations are provided.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Lei Xu
AU  - Ziyao Li
PY  - 2022
DA  - 2022/03/17
TI  - The Study on Mergers and Acquisitions of Listed Companies and Their Impairment Risks
BT  - Proceedings of the 7th International Conference on Economy, Management, Law and Education (EMLE 2021)
PB  - Atlantis Press
SP  - 113
EP  - 118
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220306.018
DO  - 10.2991/aebmr.k.220306.018
ID  - Xu2022
ER  -