Han, Hongwen; Tang, Qingquan - In: China journal of accounting research : CJAR 13 (2020) 3, pp. 271-289
The rapidly increasing volume of goodwill assets in the capital market generates potential risks due to the possibility of an untimely recognition of goodwill impairment. In this paper, we investigate the financial consequences of goodwill impairment avoidance based on firms’ future...
