本文選題：商譽減值 + 產(chǎn)權(quán)性質(zhì)�。� 參考：《西北大學(xué)學(xué)報(哲學(xué)社會科學(xué)版)》2016年04期

【摘要】：商譽減值作為一種特殊的會計活動,頻繁出現(xiàn)在上市公司的并購行為中。由于并購的盲目性和過程的復(fù)雜化,并購行為中商譽減值問題成為值得關(guān)注的問題。針對不同類型的產(chǎn)權(quán)性質(zhì)反映其對商譽減值和企業(yè)績效的影響,通過對存在商譽減值的A股上市公司進行分析發(fā)現(xiàn):當企業(yè)發(fā)生商譽減值后,就將引發(fā)企業(yè)績效的真實變動,表現(xiàn)在企業(yè)績效的下滑,而非盈余管理的目的;非國有企業(yè)比國有企業(yè)的商譽減值對績效下滑的影響更為明顯,且地方國有控股企業(yè)比中央控股企業(yè)商譽減值對績效的變動更加顯著。繼而通過擴展了并購商譽帶來的經(jīng)濟后果的實證研究,為企業(yè)并購提供了新的思路并對政府的監(jiān)管提出針對性建議。
[Abstract]:As a special accounting activity, the impairment of goodwill frequently appears in the M & A of listed companies. Due to the blindness of M & A and the complication of the process, the impairment of goodwill in M & A has become a problem worthy of attention. In view of the influence of different types of property rights on the impairment of goodwill and the performance of enterprises, through the analysis of A-share listed companies with impairment of goodwill, it is found that the real changes of corporate performance will occur when the impairment of goodwill occurs. The performance of non-state-owned enterprises is more obvious than the impairment of goodwill of state-owned enterprises, and the effect of non-state-owned enterprises on the performance decline is more obvious than that of state-owned enterprises, which is reflected in the decline of enterprise performance, rather than the purpose of earnings management. And the local state-holding enterprises have more significant changes in the performance than those of the central-holding enterprises. Then, by extending the empirical study of the economic consequences of M & A goodwill, this paper provides a new way of thinking for M & A and puts forward targeted suggestions for government supervision.
【作者單位】： 西北大學(xué)經(jīng)濟管理學(xué)院;西安財經(jīng)學(xué)院商學(xué)院;
【基金】：陜西省社會科學(xué)基金(13Q008) 陜西省軟科學(xué)項目(2015KRM046)
【分類號】：F275
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本文編號：1833040