DETERMINANTS OF GOODWILL AMORTIZATION PERIOD

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36 citations0/0 files storedJournal of Business Finance &amp Accounting

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Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

Abstract

This study investigates whether economic consequences have an effect on the length of the period over which goodwill is amortized. It finds that there is a significant relationship between the size of the firm and the length of the amortization period. It also finds, when the only firms included in the sample are those reporting debt covenant restrictions dependent in part on goodwill accounting, evidence that the length of the amortization period for goodwill is related to the firm's leverage.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1985The Structure of Corporate Ownership: Causes and Consequences 1985Positive Accounting Theory 1983The economic consequences of accounting choice implications of costly contracting and monitoring 1981An income strategy approach to the positive theory of accounting standard setting/choice 1982Stockholder-bondholder conflict and dividend constraints 1983Accounting Information in Private Markets: Evidence from Private Lending Agreements.1990An empirical examination of debt covenant restrictions and accounting-related debt proxies

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