In recent years,with the continuous expansion of the scale of goodwill,the problem of goodwill impairment has become the focus of the capital market,and the problem is particularly serious in the media industry sector among listed companies.Taking the media company H.Brothers acquisition of Dongyangmeila as an example,it analyzes its goodwill and the causes of goodwill impairment,and further discusses the serious economic consequences caused by goodwill impairment.Research shows that:H.Brothers bundled star artists and chose unreasonable valuations and mergers and acquisitions to form a huge amount of goodwill.Later,due to the unfulfilled performance commitment of Dongyangmeila and changes in the macro environment,it was forced to accrue goodwill impairment,resulting in H.Brothers.The value of the enterprise declined and the operation suffered serious losses.
关键词
商誉减值/华谊兄弟/业绩承诺/企业价值
Key words
Goodwill Impairment/H.Brothers/Performance Commitment/Enterprise Value
万方数据