Analysis of Goodwill Impairment Risk of Asset-light enterprises under High Premium Merger and Acquisition

Jingjing Yang

doi:10.54097/fbem.v7i2.4349

Authors

Jingjing Yang

DOI:

https://doi.org/10.54097/fbem.v7i2.4349

Keywords:

High premium M&A, Impairment of goodwill, Asset light enterprise.

Abstract

From the perspective of goodwill generated by mergers and acquisitions, this paper analyzes the reasons for the huge goodwill generated by high-premium mergers and acquisitions of asset-light enterprises and the influencing factors of goodwill impairment, finds out the adverse consequences of goodwill impairment, and puts forward some measures to prevent the risk of goodwill impairment caused by high-premium mergers and acquisitions, so as to make enterprises more objective and rational in future mergers and acquisitions and minimize the negative impact of high-premium mergers and acquisitions.

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References

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