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随着当今企业并购现象的不断增多,大量非同一控制下产生的合并商誉作为无形资产计入企业资产,但由于其计量含有企业会计管理人员的大量主观判断,因而合并商誉问题很有可能又一次成为企业盈余管理的有力法宝。本文以A上市商业银行并购后对于合并商誉的管理情况为例,进行分析合并商誉与盈余管理的内在关系。我们发现,企业的公司治理制度越简单,越容易发生合并商誉少计提或不计提现象。
With the increasing number of mergers and acquisitions, the merger of a large number of goodwill under non-common control included in the assets of the enterprise as intangible assets, but due to its measurement contains a large number of subjective judgments of accounting managers, the merger of goodwill is likely Once again become a powerful tool for corporate earnings management. This paper takes the management of merged goodwill after M & A of Listed Commercial Banks as an example to analyze the inherent relationship between merged goodwill and earnings management. We find that the simpler the corporate governance system of an enterprise is, the more likely it is that there are few accrued or excluded accrued goodwill.