新疆财经

新疆财经 >

2018 , Vol. 0 >Issue 5: 32 - 40

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

管理理论与实践

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
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  • 新疆财经大学 会计学院,新疆 乌鲁木齐 830012
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。

收稿日期: 2018-07-23

  网络出版日期: 2020-11-23

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)

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

  • Wang Xiuli ,
  • Hu Ye ,
  • Chen Jiping
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  • Xinjiang University of Finance and Economics , Urumqi 830012,China

Received date: 2018-07-23

  Online published: 2020-11-23

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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

本文引用格式

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 , 0(5) : 32 -40 . DOI: 10.16716/j.cnki.65-1030/f.2018.05.004

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

参考文献

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