Wang, Yan; Li, Tao; Wang, Deli; Liu, Kun - In: China journal of accounting studies 9 (2021) 2, pp. 168-194
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...
