Goodwill Bibliography
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Anthony, P. 1977. Goodbye goodwill - Hello share of the market. Management Accounting (June): 31-40.
Beyer, R. 1969. Goodwill and pooling of interests: A re-assessment. Management Accounting (February): 9-15.
Bloom, M. 2009. Accounting for goodwill. Abacus 45(3): 379-389.
. 2011. Testing goodwill for impairment: An optional consideration of qualitative factors. The CPA Journal (November): 36-39.
Brunovs, R. and R. J. Kirsch. 1991. Goodwill accounting in selected countries and the harmonization of international accounting standards. Abacus 27(2): 135-161.
Colley, J. R. and A. G. Volkan. 1988. Accounting for goodwill. Accounting Horizons (March): 35-41.
Ding, Y., J. Richard and H. Stolowy. 2008. Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model. Accounting, Organizations and Society 33(7-8): 718-755.
Emery, K. G. 1951. Should goodwill be written off? The Accounting Review (October): 560-567. (JSTOR link).
Esquerre, P. 1913. Goodwill, patents, trade-marks, copyrights and franchises. Journal of Accountancy (January): 21-34.
Freeman, H. C. 1921. Some considerations involved in the valuation of goodwill. Journal of Accountancy (October): 247-264.
Gibson, R. W. and J. R. Francis. 1975. Accounting for goodwill - A study in permissiveness. Abacus 11(2): 167-171.
Gore, R. and D. Zimmerman. 2010. Is goodwill an asset? The CPA Journal (June): 46-48.
Grinyer, J. R. and A. Russell. 1992. Goodwill - An example of puzzle-solving in accounting - A comment. Abacus 28(1): 107-112.
Lentilhon, R. W. 1964. Determination of goodwill and bonus on admission of a partner. The Accounting Review (July): 754-756. (JSTOR link).
Ma, R. and R. Hopkins. 1988. Goodwill - An example of puzzle-solving in accounting. Abacus 24(1): 75-85.
Ma, R. and R. Hopkins. 1992. Goodwill - An example of puzzle-solving in accounting - A reply. Abacus 28(1): 113-115.
Moehrle, S. R., J. A. Reynolds-Moehrle and J. S. Wallace. 2001. How informative are earnings numbers that exclude goodwill amortization? Accounting Horizons (September): 243-255.
Nobes, C. 1992. A political history of goodwill in the U.K.: An illustration of cyclical standard setting. Abacus 28(2): 142-167.
Petersen, C. and T. Plenborg. 2010. How do firms implement impairment test of goodwill? Abacus 46(4): 419-446.
Preinreich, G. A. D. 1936. The law of goodwill. The Accounting Review (December): 317-329. (JSTOR link).
Romano, M. B. 1975. Goodwill ... A dilemma. Management Accounting (July): 39-44.
Simon, S. I. 1956. Court decisions concerning goodwill. The Accounting Review (April): 272-277. (JSTOR link).
Skinner, D. J. 2008. Discussion of “The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting”. Journal of Accounting and Economics (August): 282-288.
Walker, G. T. 1938. Goodwill on financial Statements. The Accounting Review (June): 174-182. (JSTOR link).
Walker, G. T. 1938. Nonpurchased goodwill. The Accounting Review (September): 253-259. (JSTOR link).
Walton, S. 1918. What is goodwill worth?, Wrong posting of a correct entry. Journal of Accountancy (November): 384-390.
Weinwurm, E. H. 1971. Modernizing the goodwill concept. Management Accounting (December): 31-34.
Wines, G. and C. Ferguson. 1993. An empirical investigation of accounting methods for goodwill and identifiable intangible assets: 1985 to 1989. Abacus 29(1): 90-105.
