He, Ziye; Chen, Dong; Tang, Jianxin - In: China Journal of Accounting Research 14 (2021) 2, pp. 151-182
There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment approach in accounting. The influence of goodwill impairments on a firm's financial position and profitability give reason to doubt its current and future performance. We...
