Proceedings of the 7th International Conference on Humanities and Social Science Research (ICHSSR 2021)

Research on the Cause of Goodwill Impairment of Zhongtai Automobile

Authors
Lan Wang, Xiangeng Li
Corresponding Author
Xiangeng Li
Available Online 20 May 2021.
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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Volume Title
Proceedings of the 7th International Conference on Humanities and Social Science Research (ICHSSR 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
20 May 2021
ISBN
978-94-6239-381-3
ISSN
2352-5398
DOI
10.2991/assehr.k.210519.211How to use a DOI?
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/).

Cite this article

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  -