| 摘要: |
| 以2014—2016年并购事件为样本，研究发现超额商誉与自并购时点起三年内商誉减值的总额显著正相关。当作为并购中介的会计师事务所标的资产所在行业具有行业专长时，能够对超额商誉与短期内商誉减值的关系起到抑制作用。进一步研究发现，在非跨行业并购及关联并购中，审计师行业专长的抑制作用更加显著。丰富了商誉与并购中介相关研究，为并购方理解超额商誉的经济后果及会计师事务所的聘用价值提供了经验证据。 |
| 关键词: 超额商誉 商誉减值 审计师行业专长 并购中介 |
| DOI： |
| 分类号: |
| 基金项目: |
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| Excess Goodwill, Auditor Industry Expertise and Goodwill Impairment |
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ZHANG Ping, ZHOU Xin-yu
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International Business School, Shanxi Normal University, Xi’an 710119, China
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| Abstract: |
| Taking M&A events from 2014 to 2016 as the research sample, this paper finds that excess goodwill is significantly positively correlated with the total amount of goodwill impairment within three years from the time of M&A. When an accounting firm, as an intermediary of M&A, has the industry expertise of the industry in which the underlying asset is located, it can inhibit the relationship between excess goodwill and goodwill impairment in the short term. The further study finds that in non-cross-industry M&A and related M&A, the inhibitory effect of auditor industry expertise is more significant. This paper has enriched the research on goodwill and M&A intermediaries, providing empirical evidence for the acquirer to understand the economic consequences of excess goodwill and the employment value of accounting firms. |
| Key words: excess goodwill goodwill impairment auditor industry expertise M&A intermediary |
