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

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.

玉川大学観光学部紀要

玉川大学