Research On Goodwill Impairment Of Listed Company

With the continuous development of global economic diversification and the intensification of market competition,more and more enterprises choose to seek long-term development through continuous mergers and acquisitions,In recent years,China has introduced many favorable policies to strengthen the support to the cultural media industry,therefore,the Cultural Media Industry M & A events occur frequently.The phenomenon of goodwill thunderstorm frequently occurs in the cultural media industry.Therefore,it is of great significance to study goodwill impairment.Based on the above-mentioned background,this paper adopts the method of Case Analysis,chooses Dalian Tianshen Entertainment Co.,Ltd.as the research object,carries on the research analysis and summarizes the influence factors of both internal and external aspects of the huge goodwill impairment provision,the internal factors are mainly the M & A enterprises and management,the initial measurement of goodwill is too high,there are speculative motives in series M & A and the integration is not in place after M & A,and the external factors,on the one hand,accounting standards are difficult to implement and the system of goodwill information disclosure is not perfect.On the other hand,the relevant regulatory agencies are not strong enough to punish illegal acts,third-party external audit institutions lack of concern about goodwill impairment,resulting in the absence of external supervision.In view of the above two factors,this paper puts forward the following suggestions: for the internal factors,M &A enterprises and management,we should standardize the evaluation of enterprise reorganization value,improve the internal governance structure,restrain the management behavior;Perfect continuous integration and SYNERGY EFFECT OF M& A.For external factors,detailed accounting standards,strengthened goodwill information disclosure system,for relevant regulatory aspects,to supervise enterprises to make information disclosure as required,to increase penalties for enterprises operating in violation of regulations,on the other hand,external audit institutions,bring into play the role of Social Supervision...