We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill … shares in 2009. Using this method, China Merchants Bank recognised the acquisition premium as goodwill only in the first step …-step acquisition method significantly reduces the amount of goodwill shown on financial statements and lowers the likelihood and amount …

goodwill impairment. Based on a sample of A-share-listed firms during 2008-2016, we document the following evidence. First …, both the likelihood and amounts of goodwill impairment increase significantly if an acquiree fails to meet the performance … for mandatory ones. Third, the likelihood of goodwill impairment in the post-commitment period increases if an acquiree …

From the perspective of high-quality acquirers (with generated goodwill), this study analyses the conflicting issues in … the formation, recognition and subsequent measurement of goodwill and finds that good enterprises are not willing to make … a timely provision for goodwill impairment, and the reaction of investors implies a low value relevance of goodwill …

In recent years, the amount of goodwill has been increased dramatically and become one of the difficult problems in … academic and accounting practice. This paper focuses on the impact of goodwill on analysts’ forecasts. It is found that … goodwill can increase the optimism and decrease the accuracy of analysts’ forecasts because of its low quality. Goodwill …

when firms dismiss the auditors following a goodwill impairment. We find that firms tend to dismiss the incumbent auditors … after receiving a goodwill impairment opinion and engage in opinion shopping with their successor auditors. Furthermore, the … receiving a goodwill impairment opinion. Our findings would be of interest to corporate governance activists, auditors …