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 …

In this study, we examine the impact of goodwill and goodwill impairment on stock price crash risk. Using a sample of U ….S. listed firms from 2003 to 2020, we find strong evidence suggesting that the magnitude of goodwill in the balance sheet …. Our results also demonstrate that firms who report frequent goodwill impairments reduce their stock price crash risk …

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 …