摘要
本文在对商誉减值国内外相关文献进行可视化分析的基础上,围绕关键词知识图谱中的研究热点,系统梳理了商誉减值的主要研究成果,并明确了商誉减值领域未来的研究方向,旨在为该领域的进一步研究提供有益的参考。
Based on the visual analysis of the relevant domestic and foreign literature on goodwill impairment,this paper systematically summarizes the main research findings of goodwill impairment which focuses on the key words in knowledge map.It also provides a direction for future research in the field of goodwill impairment–which all aim to provide useful references for further research in this field.
作者
朱荣
葛玲
张亚婷
Zhu Rong;Ge Ling;Zhang Yating(School of Accounting,Dongbei University of Finance and Economics,China Internal Control Research Center,Dalian 116025)
出处
《中国资产评估》
2021年第11期4-13,共10页
Appraisal Journal of China
