Goodwill Impairment Loss, Internal Control Quality and Audit Expenses
ABSTRACT
With the development of M&A transactions in the A-share market, the surge in the book goodwill of listed companies and the subsequent performance explosion caused by the subsequent large amount of goodwill impairment have followed, reflecting the huge goodwill bubble in China's capital market. Excessively high M&A goodwill leaves a huge risk of goodwill impairment for enterprises, and goodwill impairment will not only
商誉减值损失、内部控制质量与审计费用-12377字.docx