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Basic information
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| Name | KOBAYASHI Naoki |
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| researchmap researcher code | 6000019642 |
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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.