We examine whether and how the failure in performance commitment by an acquiree affects the acquirers’ recognition of goodwill impairment. Based on a sample of A-share-listed firms during 2008-2016, we document the following evidence. First, both the likelihood and amounts of goodwill...

Single-walled carbon nanotubes (SWNTs) are ideal template for constructing one-dimensional (1D) heterojunctions with intriguing optical and electrical properties, yet it remains challenging to wrap foreign materials around SWNTs due to their very small diameter and large curvature. Here, we...