DETERMINANTS OF GOODWILL AMORTIZATION PERIOD
研究经济后果是否影响商誉摊销期的长短，发现公司规模与摊销期显著相关，且在存在债务契约限制的公司中，摊销期与杠杆率有关。
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.