Li, Zhichuan Frank; Lu, Xiaozhe; Wang, Jian - 2023
This paper explores the relationship between corporate social responsibility (CSR) and timeliness of goodwill … impairment. Goodwill impairment occurs when a company pays more than book value to acquire an asset, creating goodwill, and then … the value of that asset declines, resulting in goodwill impairment. Deliberately delaying goodwill impairment (timeliness …