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Accounting Policy Choice for Negative Goodwill

In: International Perspectives on Accounting and Corporate Behavior

Author

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  • Yukari Takahashi

    (Tokyo Metropolitan University)

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.

Suggested Citation

  • Yukari Takahashi, 2014. "Accounting Policy Choice for Negative Goodwill," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 127-142, Springer.
    • Handle: RePEc:spr:advchp:978-4-431-54792-1_6
    DOI: 10.1007/978-4-431-54792-1_6
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    Cited by:

    1. Yoshiaki Amano, 2022. "Do acquiring firms achieve their mergers and acquisitions objectives? Evidence from Japan," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2905-2945, June.

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