[1]Faccio M.,Lang L. H. P..The Choice of Payment Method in European Mergers and Acquisitions [J].The Journal of Finance,2005,60(3):365-395. [2]Hayn C.,Hughes P. J..Leading Indicators of Goodwill Impairment[J].Journal of Accounting Auditing & Finance, 2006,21(3):223-265. [3]Shower S. L..Valuation of the Components of Purchased Goodwill[J].Journal of Accounting Research,2001(38): 375-386. [4]Olante M. E..Overpaid Acquisitions and Goodwill Impairment losses-evidence from the US[J].Advances in Accounting ,2013,29(2):243-254. [5]Bradley J. A.. Write-offs as Accounting Procedures to Manage Perceptions[J]. Journal of Accounting Research,1988(26): 91-119. [6]Franeis.J., Hanna, D., Vineeni.L..Causes and Effects of Dicretionary Asset Write-offs[J]. Journal of Accounting Researeh, 1996, Vol.34, Supplement:117-134. [7]Elliott, J. A., J. D. Hanna. Repeated Accounting Write-offs and the Information Content of Earnings[J] Journal of Accounting Research, 1996 (24): 117-134. [8]Zang.Y.. Discretionary Behavior with Respect to the Adoption of SFAS 142 and the Behavior of Security Prices[C].Working Paper, University of California, Berkeley, 2003. [9]Bens D.A., W. Heltzer. The Information Content and Timeliness of Fair Value Accounting: Goodwill Write-offs Before, During and After Implementation of SFAS 142[C]. Working paper, University of Chicago, 2005. [10] Chambers, D. J.. Has Goodwill Accounting Under SFAS 142 Improved Financial Reporting? [J].Journal of Accounting and Public Policy, 2007, 13(2):159-180. [11]陆正华,戴其力,马颖翩.上市公司合并商誉减值测试实证研究——基于盈余管理的视角[J].财会月刊,2010,(11):3-6. [12]陈敏,黄斌.高管薪酬结构与合并商誉确认——基于上市公司的实证研究[J].财会通讯,2015(13):25-28. [13]任思源.并购后遗症爆发A股频现商誉减值“黑天鹅”[N].财会信报,2016-03-07. [14]王秀丽.合并商誉减值:经济因素还是盈余管理——基于A股上市公司的经验证据[J].中国注册会计师,2015(12):56-61. |