董事会特征、审计师声誉对商誉减值影响的实证研究

An Empirical Research on Influence of Characteristics of Board of Directors and Auditor's Reputation on Goodwill Impairment

本文对我国上市公司2012-2017年商誉减值准备计提情况进行了统计性描述,同时在控制商誉规模、净资产收益率以及公司资产规模的影响下,以2012-2017年进行商誉减值的上市公司为研究对象,实证研究董事会特征和审计师声誉对商誉减值的影响。结果显示:董事会特征中,董事会规模和独立董事比例对上市公司商誉减值计提有显著的正向影响,而女性高管比例与商誉减值之间存在倒U型相关关系;审计师声誉对上市公司商誉减值有负向影响。

This article statistically presents the provisions for goodwill impairment by listed companies in China from 2012 to 2017. With those listed companies that wrote down goodwill from 2012 to 2017 as the research subjects, controlling the influence exerted by the scale of goodwill, returns on net assets and scale of corporate assets, it conducts an empirical research on the influence of the characteristics of board of directors and auditor's reputation on goodwill impairment and finds that in terms of the characteristics of board of directors, the number of members of board of directors and the proportion of independent directors have a significantly positive correlation to the provisions for goodwill impairment while the proportion of female executives has a converse "U" correlation to goodwill impairment; the auditor's reputation has a negative correlation to the provisions for goodwill impairment.