Research on the Cause of Goodwill Impairment of Zhongtai Automobile

DOI

10.2991/assehr.k.210519.211How to use a DOI?

Keywords

Goodwill, Premium M & A, Impairment of goodwill

Abstract

The high goodwill of M & A has laid a mine for the operation of listed companies. The target enterprise of M & A fails to fulfill the corresponding performance commitment, which directly leads to the parent company’s high impairment loss of goodwill, and has a great negative impact on the interests of listed companies and shareholders. In this paper, through the analysis of Zhongtai automobile high premium M & A after the withdrawal of a large number of goodwill impairment cases, to explore the reasons for goodwill impairment, and put forward relevant suggestions.

Copyright

© 2021, 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  - Lan Wang
AU  - Xiangeng Li
PY  - 2021
DA  - 2021/05/20
TI  - Research on the Cause of Goodwill Impairment of Zhongtai Automobile
BT  - Proceedings of the 7th International Conference on Humanities and Social Science Research (ICHSSR 2021)
PB  - Atlantis Press
SP  - 1059
EP  - 1062
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210519.211
DO  - 10.2991/assehr.k.210519.211
ID  - Wang2021
ER  -