 Accounting Policy Choice for Negative GoodwillYukari Takahashi ()
A chapter in International Perspectives on Accounting and Corporate Behavior, 2014, pp 127-142 from Springer Abstract: Abstract The purpose of this study is to reveal the determinants of the amortization period of negative goodwill in order to determine whether the choice of amortization period reflects the management’s perception of the future outlook. The analysis results suggest that the management chooses a shorter amortization period when the case resulting in negative goodwill is relief-oriented and a longer amortization period when the transaction is under common control. This indicates that the choice of amortization period for negative goodwill may reflect the management’s perception of the duration in which the business combination will incur costs or loss and that systematic amortization—which was a requirement before the Accounting Standard for Business Combinations in Japan was revised—might have offered useful information on the future outlook of the company. Keywords: Accounting policy; Amortization; Bargain purchase; Business combination; Negative goodwill (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:spr:advchp:978-4-431-54792-1_6 Ordering information: This item can be ordered from DOI: 10.1007/978-4-431-54792-1_6 Access Statistics for this chapter More chapters in Advances in Japanese Business and Economics from Springer |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.