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Table 1.

Treatment of China, the US, and IASB policies on subsequent measurement of goodwill.

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Table 2.

Variable definitions.

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Table 2 Expand

Table 3.

Summary statistics for main variables.

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Table 4.

Regression results of M&A motivation.

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Table 5.

Regression results of industry competitiveness.

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Table 6.

The effect of goodwill impairment policy across firms.

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Table 7.

The Effect of goodwill impairment policy across industries.

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Table 8.

Test of time trend effect.

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Fig 1.

The trend of M&A frequency for subsamples partitioned by light-asset characteristic.

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Fig 1 Expand

Fig 2.

The trend of M&A frequency for subsamples partitioned by P/E ratio.

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Fig 2 Expand

Table 9.

Alternative measures of industrial competitiveness.

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