Search Results - subject:"excess goodwill"

Governance or reputation? : flexible tax enforcement and excess goodwill : evidence from the taxpaying credit rating system in China

Luo, Jingbo; Guo, Chun - In: China journal of accounting research : CJAR 16 (2023) 3, pp. 1-24

This study investigates the effect of flexible tax enforcement on firms’ excess goodwill using unique manually … goodwill; A-rated firms reduce excess goodwill by 0.005 vis-a-vis non-A-rated firms, which accounts for 100% of the mean value … of excess goodwill. This finding holds after multiple robustness tests and an endogeneity analysis. Moreover, this …

Persistent link: https://www.econbiz.de/10014370488

How does the "Shanghai-Shenzhen-Hong Kong Stock Connection Schemes" impact the excess goodwill?

Du, Qunyang; Sun, Zhennan; Yang, Tianle; Shi, Xinran - In: Emerging markets, finance & trade : a journal of the … 61 (2025) 5, pp. 1151-1159

Persistent link: https://www.econbiz.de/10015372544

The impact of excess goodwill on stock market crash risk from an external auditing perspective

Sun, Jingyi; Xia, Pengju; Xue, Li; Wu, Jiangning - In: Finance research letters 74 (2025), pp. 1-8

Persistent link: https://www.econbiz.de/10015406765

Excess goodwill and enterprise litigation risk

Wang, Muyun; Zhang, Ying - In: Finance research letters 67 (2024) 2, pp. 1-8

Persistent link: https://www.econbiz.de/10015062283