The investment opportunities and Goodwill impairment

Yuanyuan Zhuang, Yutian Gu


Does goodwill impairment reflect investment opportunities? Our study found that impairment write-offs are negatively associated with the underlying investment opportunities. The relationship between goodwill impairment and traditionally applied leverage and firm size.The results support that the impairment test regime can reflect the corporative underlying economic attributes, at the same time, indicating that managers use discretion to reduce contracting costs.

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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