Study on the Follow-up Measurement of Goodwill of Listed Companies

Nowadays, the wave of mergers and acquisitions in the capital market is still surging. High evaluation does bring high performance, and the huge impairment of goodwill has become a key factor for the frequent Black Swan events of listed companies. Starting from the essence of goodwill, using Chinese A-share listed companies from 2007 to 2019 as samples and based on the market data, distribution analysis and performance impact, this paper argues that problems of goodwill impairment in China are incomplete accounting standards, inexhaustive impairment implementation and incomprehensive market supervision, thus giving reasonable suggestions. Proper follow-up measurement of goodwill is conducive to improving accounting information quality and adapting to capital market demands, which is of great significance to the revision of international standards.