Determinants of goodwill amortization period

Article Abstract:

Guidelines made by the Accounting Principles Board Opinion 17 in 1970 requires that goodwill has to be amortized over periods which should not extend to over 40 years. Management is not allowed discretionary techniques. The study analyses the cross-sectional variation in goodwill practices by utilising independent variables in a regression analysis. Results show that the amortization period depends on firm size and leverage.

Research, Amortization

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In defence of positive accounting theory

Article Abstract:

R.R. Sterling is wrong in his interpretation of the positive accounting theories (PAT) presented by R.L. Watts and J.L. Zimmerman. Sterling, unlike the researchers, narrowly defines PAT. In addition, Sterling describes PAT as a search for evidence to support assumption, while the authors use assumptions to guide them in their search for answers.

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In further defence of positive accounting theory

Article Abstract:

A substantial argument has not been made against the positive accounting theory (PAT). Criticism of R.L. Watts and J.L. Zimmerman's theories may be convincing but no one has argued against doing descriptive or positive research in accounting.

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