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

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/).

Download article (PDF)

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  -