Is there any motivation for earnings management in goodwill impairments?——Taking listed companies in the transportation industry as an example

DOI

10.2991/hsmet-19.2019.56How to use a DOI?

Keywords

goodwill impairment; earnings management motivation; transportation industry.

Abstract

This paper takes the A-share listed companies in the transportation industry as a sample to empirically study the economic incentives of goodwill impairment of listed companies in the transportation industry. The study finds that the listed companies in the transportation industry have incentives for earnings management, which is characterized by the motivation of “big bathing” and the smoothing motive of earnings. Among them, listed companies are more inclined to use goodwill impairment for earnings smoothing.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ping Yi
PY  - 2019/07
DA  - 2019/07
TI  - Is there any motivation for earnings management in goodwill impairments?——Taking listed companies in the transportation industry as an example
BT  - Proceedings of the 4th International Conference on Humanities Science, Management and Education Technology (HSMET 2019)
PB  - Atlantis Press
SP  - 316
EP  - 320
SN  - 2352-5398
UR  - https://doi.org/10.2991/hsmet-19.2019.56
DO  - 10.2991/hsmet-19.2019.56
ID  - Yi2019/07
ER  -