The measurement of goodwill during corporate mergers and acquisitions adopts the"indirect method",and the impairment of goodwill after mergers and acquisitions adopts a complex cash generating unit testing model,which bring significant room for management's independent judgment and bias.Whether from the perspective of principal-agent theory or behavioral finance theory,stakeholders need to constrain and manage this decision-making power.This article introduces a corporate governance structure that combines the shareholder meeting,board of directors,supervisory board,and management.This institutional arrangement ensures the scientific and reasonable handling of merger and acquisition goodwill through three-dimensional and mutually constrained management mechanism and scientific decision-making mechanism,maximizing the interests of all shareholders.
关键词
并购商誉/商誉计量/商誉减值/公司治理
Key words
merger and acquisition goodwill/goodwill measurement/goodwill impairment/corporate governance
维普
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