Research On The Influence Of Earnings Management On Goodwill Impairment

In recent years,the situation that the enterprise collects the huge goodwill impairment frequently occurs,often causes the market chain reaction,the stock price collapse risk is inevitable.Considering that the current listed companies have a huge amount of goodwill,if the impairment of goodwill occurs on a large scale at the same time,the negative impact will be more serious,which will not only cause stock market turbulence,but also endanger the healthy development of the country's overall economy.At present,the research on the impairment of goodwill is mainly regarded as one of the methods of earnings management.Whether the profitability of the enterprise,the level of earnings management has an impact on the impairment of goodwill,and how to have an impact on the behavior of goodwill impairment are still controversial.In this context,this paper analyzes the relationship between profitability,earnings management and goodwill impairment,and discusses how profitability affects earnings management behavior and the changes of profitability behind goodwill impairment.First of all,this paper summarizes,combs and comments on the relationship between earnings management,corporate profitability and goodwill impairment at home and abroad,as well as the three.Secondly,the concept of variables is explained and the relevant theoretical knowledge is discussed.And on this basis,the hypothesis of the influence between variables is put forward.Then take China's 2016-2018 Shanghai and Shenzhen main board A-share listed companies as a sample,empirical analysis,respectively,to verify the accrual earnings management behavior,real earnings management activities and goodwill impairment relationship,and profitability on the relationship between the two regulatory role.The conclusion of the article is summarized as follows: enterprises are more inclined to use real earnings management activities to influence goodwill impairment behavior.The higher the degree of real earnings management,the smaller the credit reduction.Corporate profitability alleviates the inhibition effect of real earnings management behavior on goodwill impairment,and the stronger the profitability,the weaker the inhibition effect.Finally,this paper combines the conclusion of the research and the actual situation of listed companies,from the promotion of guidelines formulation,regulatory agency supervision,enterprises to improve the core competitiveness,investors investment and other four aspects of advice,for the correct implementation of the guidelines to improve the value of enterprises to make a reference.The innovation of the article is to study the economic consequence of the real earnings management on the impairment of goodwill,and the effect of the current profitability on the regulation of the impairment of goodwill and the management of real earnings.