不同产权下上市公司商誉减值与绩效变动研究

发布时间：2018-05-02 07:57

  本文选题：商誉减值 + 产权性质　； 参考：《西北大学学报(哲学社会科学版)》2016年04期

【摘要】：商誉减值作为一种特殊的会计活动,频繁出现在上市公司的并购行为中。由于并购的盲目性和过程的复杂化,并购行为中商誉减值问题成为值得关注的问题。针对不同类型的产权性质反映其对商誉减值和企业绩效的影响,通过对存在商誉减值的A股上市公司进行分析发现:当企业发生商誉减值后,就将引发企业绩效的真实变动,表现在企业绩效的下滑,而非盈余管理的目的;非国有企业比国有企业的商誉减值对绩效下滑的影响更为明显,且地方国有控股企业比中央控股企业商誉减值对绩效的变动更加显著。继而通过扩展了并购商誉带来的经济后果的实证研究,为企业并购提供了新的思路并对政府的监管提出针对性建议。
[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.
【作者单位】： 西北大学经济管理学院;西安财经学院商学院;
【基金】：陕西省社会科学基金(13Q008) 陕西省软科学项目(2015KRM046)
【分类号】：F275
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本文编号：1833040