Proceedings of the 2019 International Conference on Economic Management and Cultural Industry (ICEMCI 2019)

Study on Accounting Motivation of Goodwill Impairment Treatment—Taking Tianshen Entertainment Co., Ltd., as an example

Authors
Wang Jue, Lv Sha, Yan Chunyu
Corresponding Author
Lv Sha
Available Online 20 December 2019.
DOI
10.2991/aebmr.k.191217.104How to use a DOI?
Keywords
Goodwill, Goodwill impairment, Motivation of accounting treatment, Case analysis
Abstract

Merger and acquisition can help companies develop better and faster, but it will also create a risk of goodwill impairment for the high goodwill generated during the process. In this paper, Tianshen Entertainment Co., Ltd. was taken as an example to analyze the formation of its goodwill as well as the goodwill impairment, and discussed the motivation of its huge goodwill impairment from different perspectives. The results show that: Tianshen Entertainment Co., Ltd. had a great motivation to manipulate its financial situation due to the poor macroeconomic and industry environment in 2018, as well as the high goodwill of its company. So this paper would put forward relevant suggestions on goodwill impairment from multiple perspectives based on such phenomenon.

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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Volume Title
Proceedings of the 2019 International Conference on Economic Management and Cultural Industry (ICEMCI 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
20 December 2019
ISBN
978-94-6252-866-6
ISSN
2352-5428
DOI
10.2991/aebmr.k.191217.104How to use a DOI?
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/).

Cite this article

TY  - CONF
AU  - Wang Jue
AU  - Lv Sha
AU  - Yan Chunyu
PY  - 2019
DA  - 2019/12/20
TI  - Study on Accounting Motivation of Goodwill Impairment Treatment—Taking Tianshen Entertainment Co., Ltd., as an example
BT  - Proceedings of the 2019 International Conference on Economic Management and Cultural Industry (ICEMCI 2019)
PB  - Atlantis Press
SP  - 571
EP  - 576
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.191217.104
DO  - 10.2991/aebmr.k.191217.104
ID  - Jue2019
ER  -