Research On Goodwill Report Of Listed Companies

In recent years,with the development of economic globalization and the arrival of the knowledge economy,in order to seek better development and reduce risks,enterprises form scale effect and set off a wave of mergers and acquisitions.With the occurrence of a series of mergers and acquisitions,the risk of a huge increase in goodwill and the impairment of goodwill has brought greater and greater impact on the survival and development of enterprises.The high amount of goodwill brought by the small peak of corporate mergers and acquisitions from2014 to 2016.In 2018,when the performance commitment expires,enterprises face a certain risk of goodwill impairment.Therefore,in 2018,the issue of goodwill of listed companies has become a hot issue in China's capital market,which has not only caused reports from major media but also the attention of the theoretical community.Combined with the background of economics,journalism and communication,and based on the relevant theories of agenda setting,the author takes the professional financial media of China Securities News,Securities Daily and Securities Times as examples.By using the methods of text analysis and comparative analysis,this paper analyzes the goodwill reports of listed companies in 2018 from the aspects of report quantity,report genre,topic source,report angle,report tendency,report readability and so on.Strive to show objectively how the media set theagenda of goodwill of listed companies,how to discuss this issue,and how to solve it after it has become the media agenda.This article consists of six parts.The first part is the introduction and research background,which elaborates the research ideas and related literature reviews of the article.The second part is the definition of the goodwill of listed companies and the theoretical basis of goodwill reporting.The third part is the main part of this paper,which makes some analysis on the goodwill report of listed companies in 2018.The fourth part and the fifth part are the summary of the characteristics,problems and promotion suggestions in the process of goodwill report analysis of listed companies in 2018;the sixth part is the conclusion and future prospect of this paper.Finally,through the analysis of goodwill reports of listed companies in 2018,this paper draws a conclusion: there are some problems in Chinese media reports on goodwill of listed companies,such as lag,lack of depth,lack of readability and so on.Based on the current situation and existing problems of goodwill reporting of listed companies in 2018,and combined with the experience of some excellent media reports,the author puts forward some suggestions for improving goodwill reporting of listed companies.