审计委员会独立性与商誉减值

Audit Committee Independence and Goodwill Impairment

以2011-2019年我国A股上市公司数据为研究样本,运用计量经济学模型,检验审计委员会独立性对商誉减值计提的影响,考察公司外部治理机制对该关系的调节作用,并由此提出相关政策建议。检测结果表明,上市公司审计委员会独立性越高,对商誉减值计提概率和计提程度的抑制作用越强;进一步检测结果表明,股权集中度在以上关系中具有显著的正向调节作用,市场化程度在以上关系中具有显著的正向调节作用。论文拓展了审计委员会经济后果的研究,研究结论对防范、化解上市公司商誉减值风险具有重要启示作用。

Based on the data of China’s A-share listed companies from 2011 to 2019,it examines the relationship between the independence of audit committee and goodwill impairment from the perspective of internal audit,and further tests the moderating effect of corporate external governance mechanism on the above relationship.The results show that the higher the independence of the audit committee of the listed company,the stronger the inhibition effect on the probability and degree of goodwill impairment withdrawal;Further testing results show that ownership concentration has a significant positive moderating effect on the above relationships,and marketization degree has a significant positive moderating effect on the above relationships.It expands the research on the economic consequences of audit committee,and the conclusions of the research have important enlightening effect on preventing and resolving the risk of goodwill impairment of listed companies.