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 impairment increase significantly if an acquiree fails to meet the performance … for mandatory ones. Third, the likelihood of goodwill impairment in the post-commitment period increases if an acquiree …

speculative component of M&A prices is positively associated with future goodwill impairments. The results imply that the proposed … and evaluating goodwill …

Using data from 43 markets around the world, we document that firms with larger goodwill balances have a higher stock … price crash risk in future years. The positive association between goodwill balances and future crash risk is stronger for … accounting and auditing enforcement, and after periodic goodwill amortization was replaced by fair-value- based goodwill …