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This study examines the influence of executives' accounting competence on relationship between goodwill impairment signal and goodwill impairment, considering the perspective of performance compensation commitment. The research employs an empirical research method and utilizes a sample of A-share listed companies in China that have signed performance compensation commitment agreements from 2007 to 2022. I found that the executives' accounting competence weakens the relationship between goodwill impairment signal and goodwill impairment.

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