Departmental Bulletin Paper Application of Structure equation modeling in empirical accounting research: The re-investigation of the determinant in the depreciation period of the negative goodwill

Naoki, KOBAYASHI

2014 ( 2 )  , pp.59 - 68 , 2015-03-31
ISSN:2188-3564
NCID:AA12676352
Description
 In this study, I tried re-inspection by the structure equation modeling that reflects reality more in consideration of the theoretical relations among independent variables, depending on Takahashi (2011). As a result of this analysis, the possibility that the bigger a company is, the longer depreciation period of the negative goodwill is, was suggested.
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