Cross-border M&A and goodwill impairment losses: some preliminary evidence

Andrea Lionzo, Cristina Florio, Silvano Corbella

Research output: Chapter in Book/Report/Conference proceedingChapter


This study investigates the relationship existing between cross-border M&A and impairment losses (IL) subsequently recognized against goodwill as an accounting measure of M&A failure. The study contributes to the literature on M&A failures providing preliminary evidence on companies more involved in cross-border M&A being more subject to goodwill IL. The study also contributes to accounting literature as it builds a preliminary bridge between managerial strategic decisions on M&A and their effects on companies performance measured by a value relevant income component (i.e., goodwill IL).
Original languageEnglish
Title of host publication8th Annual Conference of the EuroMed Academy of Business - Innovation, Entrepreneurship and Sustainable Value Chain in a Dynamic Environment
EditorsYaakov Weber, Evangelos Tsoukatos Demetris Vrontis
Number of pages3
Publication statusPublished - 2015


  • M&A failure
  • cross-border M&A
  • financial crisis
  • goodwill impairment


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