發(fā)布時(shí)間：2018-05-02 07:57

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

【摘要】：商譽(yù)減值作為一種特殊的會(huì)計(jì)活動(dòng),頻繁出現(xiàn)在上市公司的并購(gòu)行為中。由于并購(gòu)的盲目性和過程的復(fù)雜化,并購(gòu)行為中商譽(yù)減值問題成為值得關(guān)注的問題。針對(duì)不同類型的產(chǎn)權(quán)性質(zhì)反映其對(duì)商譽(yù)減值和企業(yè)績(jī)效的影響,通過對(duì)存在商譽(yù)減值的A股上市公司進(jìn)行分析發(fā)現(xiàn):當(dāng)企業(yè)發(fā)生商譽(yù)減值后,就將引發(fā)企業(yè)績(jī)效的真實(shí)變動(dòng),表現(xiàn)在企業(yè)績(jī)效的下滑,而非盈余管理的目的;非國(guó)有企業(yè)比國(guó)有企業(yè)的商譽(yù)減值對(duì)績(jī)效下滑的影響更為明顯,且地方國(guó)有控股企業(yè)比中央控股企業(yè)商譽(yù)減值對(duì)績(jī)效的變動(dòng)更加顯著。繼而通過擴(kuò)展了并購(gòu)商譽(yù)帶來的經(jīng)濟(jì)后果的實(shí)證研究,為企業(yè)并購(gòu)提供了新的思路并對(duì)政府的監(jiān)管提出針對(duì)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(jì)管理學(xué)院;西安財(cái)經(jīng)學(xué)院商學(xué)院;
【基金】：陜西省社會(huì)科學(xué)基金(13Q008) 陜西省軟科學(xué)項(xiàng)目(2015KRM046)
【分類號(hào)】：F275
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本文編號(hào)：1833040