Digitale Medien
Oxford, UK
:
Blackwell Publishing Ltd
Journal of business finance & accounting
20 (1993), S. 0
ISSN:
1468-5957
Quelle:
Blackwell Publishing Journal Backfiles 1879-2005
Thema:
Wirtschaftswissenschaften
Notizen:
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.
Materialart:
Digitale Medien
URL:
http://dx.doi.org/10.1111/j.1468-5957.1993.tb00279.x
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