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高溢价并购下轻资产企业商誉减值风险分析 被引量:3

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摘要 基于企业并购产生商誉的视角,分析轻资产企业高溢价并购形成巨额商誉的原因及商誉减值的影响因素,发现商誉减值带来的不利后果,并提出一些防范高溢价并购导致商誉减值风险的措施,以期企业在今后并购中更加客观、理性,最大限度地减少高溢价并购的负面影响。
作者 陈英
出处 《合作经济与科技》 2022年第19期146-147,共2页 Co-Operative Economy & Science
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