Search Results - subject:"performance commitment"

Failure in performance commitment and goodwill impairment : evidence from M&As

Yuan, Hongqi; Gao, Chong; Shi, Haina - In: China journal of accounting studies 8 (2020) 2, pp. 183-213

We examine whether and how the failure in performance commitment by an acquiree affects the acquirers’ recognition of …, both the likelihood and amounts of goodwill impairment increase significantly if an acquiree fails to meet the performance … commitment. The results are robust to alternative measures of failed commitment and alternative sampling. Second, the relation is …

Persistent link: https://www.econbiz.de/10012654226

Failure in performance commitment and goodwill impairment: Evidence from M&As

Yuan, Hongqi; Gao, Chong; Shi, Haina - In: China Journal of Accounting Studies (CJAS) 8 (2020) 2, pp. 183-213

We examine whether and how the failure in performance commitment by an acquiree affects the acquirers' recognition of …, both the likelihood and amounts of goodwill impairment increase significantly if an acquiree fails to meet the performance … commitment. The results are robust to alternative measures of failed commitment and alternative sampling. Second, the relation is …

Persistent link: https://www.econbiz.de/10015615927

A catering perspective of performance commitment-evidence from acquisitions in China

Song, Di; Shen, Na; Su, Jun - In: Pacific-Basin finance journal 78 (2023), pp. 1-15

Persistent link: https://www.econbiz.de/10014463766

Performance commitments and the properties of analyst earnings forecasts : evidence from Chinese reverse merger firms

Liu, Yu; Yang, Lingxuan; Xiong, Lu - In: International review of financial analysis 89 (2023), pp. 1-16

Persistent link: https://www.econbiz.de/10014466235

Accounting conservatism and the fulfilment of the target's performance commitment in valuation adjustment mechanism contracts

Zeng, Shiyun; Li, Wenfei; Tang, Qingquan - In: Asia-Pacific journal of accounting & economics : … 29 (2022) 6, pp. 1497-1517

Persistent link: https://www.econbiz.de/10013415531

Is a promise a promise? : analyzing performance commitment in acquisitions and target firm performance

Tao, Qizhi; Liu, Ming; Hu, Shiman; Zhang, Yun - In: The European journal of finance 28 (2022) 4/5, pp. 487-513

Persistent link: https://www.econbiz.de/10013373288

Performance commitment in acquisitions, regulatory change and market crash risk-evidence from China

Song, Di; Su, Jun; Yang, Chao; Shen, Na - In: Pacific-Basin finance journal 57 (2019), pp. 1-26

Persistent link: https://www.econbiz.de/10012170606