A Review of the Influencing Factors and Economic Consequences of Listed Companies' Reputation Impairment

Abstract

The provision of goodwill impairment of listed companies will have a significant impact on the company's s earnings information, but management often cannot accurately measure goodwill for various purposes. Based on the review of relevant literature at home and abroad, this paper reviews the follow-up measurement and related discussions of goodwill worldwide, the motivation, and economic consequences of goodwill impairment. On this basis, this paper looks forward to the future research direction of calculating goodwill impairment.