溢价并购下的商誉减值研究——以蓝色光标公司为例

doi:10.16716/j.cnki.65-1030/f.2018.05.004

新疆财经 ›› 2018,Issue (5): 32-40.doi: 10.16716/j.cnki.65-1030/f.2018.05.004

溢价并购下的商誉减值研究——以蓝色光标公司为例

王秀丽, 胡叶, 陈继萍

新疆财经大学会计学院,新疆乌鲁木齐 830012

收稿日期:2018-07-23 出版日期:2018-10-25 发布日期:2020-11-23
作者简介:王秀丽(1971-),女,副教授,博士,研究方向:资本市场财务与会计;胡叶(1994-),女,助教,硕士研究生,研究方向:财务与会计;陈继萍(1979-),女,副教授,博士,研究方向:财务与会计。
基金资助:
国家自然科学基金项目“VIE境外上市模式、盈余质量及企业价值”(71662030)

A Study of Goodwill Impairment on Premium Merger——A Case of Bluefocus Company

Wang Xiuli, Hu Ye, Chen Jiping

Xinjiang University of Finance and Economics , Urumqi 830012,China

Received:2018-07-23 Online:2018-10-25 Published:2020-11-23

摘要/Abstract

摘要： 商誉伴随着溢价并购产生。本文以蓝色光标公司为案例分析溢价并购过程,对商誉减值进行测试评估,探讨溢价并购下商誉减值的原因。研究结果表明,蓝色光标公司并没有充分计提商誉减值准备,影响其商誉减值计提的主要原因是溢价并购导致的商誉减值风险和管理层盈余管理行为。

关键词: 溢价并购, 商誉减值, 减值测试评估

Abstract: The goodwill derives from the premium payment during mergers and acquisitions. This paper selects the Bluefocus Company as a case, analyses the process of premium merger, assess the test of goodwill impairment, and study the impairment factors of goodwill. The results have shown that Bluefocus company not made fully provision for the goodwill, it proved that the reason of risk about premium merger and action of earnings management lead to goodwill impairment.

Key words: Premium Merger, Goodwill Impairment, Evaluation of Impairment Test

中图分类号:

F275.1

王秀丽, 胡叶, 陈继萍. 溢价并购下的商誉减值研究——以蓝色光标公司为例[J]. 新疆财经, 2018, (5): 32-40.

Wang Xiuli, Hu Ye, Chen Jiping. A Study of Goodwill Impairment on Premium Merger——A Case of Bluefocus Company[J]. Finance & Economics of Xinjiang, 2018, (5): 32-40.

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溢价并购下的商誉减值研究——以蓝色光标公司为例

A Study of Goodwill Impairment on Premium Merger——A Case of Bluefocus Company

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