Management And Accounting Web

Value and Business Valuation Bibliography M-Z

A-L  |  M-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Value and Business Valuation Main | Goodwill Bibliography

Ma, R. 1976. Value to the owner revisited. Abacus 12(2): 159-165.

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.

MacDonald, L. A. 2010. Fair value changes ahead. The CPA Journal (January): 24-27.

MacNeal, K. 1939. Truth in Accounting. University of Pennsylvania Press. For a discussion of this book, see Zeff, S. A. 1982. Truth in accounting: The ordeal of Kenneth MacNeal. The Accounting Review (July): 528-553. (JSTOR link).

MacNeal, K. 1939. What's wrong with accounting? The Nation (October 7): 370-372.

MacNeal, K. 1939. What's wrong with accounting? The Nation (October 14): 409-412.

MacNeal, K. 1941. Caveat investor. The Nation (February 8): 151-153.

MacNeal, K. 1941. Is our system of financial reporting sound? The Accounting Forum (April): 7-11.

Madhavan, R. and J. E. Prescott. 1995. Market value impact of joint ventures: The effect of industry information-processing load. The Academy of Management Journal 38(3): 900-915. (JSTOR link).

Magliolo, J. III. 1985. Discussion of accounting earnings and security valuation: Empirical evidence of the fundamental links. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 78-80. (JSTOR link).

Magnan, M., A. Menini and A. Parbonetti. 2015. Fair value accounting: Information or confusion for financial markets? Review of Accounting Studies 20(1): 559-591.

Maitre, P. 1978. The measurement of the creation and distribution of wealth in a firm by the method of surplus accounts. Accounting, Organizations and Society 3(3-4): 227-236.

Malmi, T. and S. Ikaheimo. 2003. Value based management practices - Some evidence from the field. Management Accounting Research (September): 235-254.

Malone, T. W. 2004. Bringing the market inside. Harvard Business Review (April): 106-114.

Marcell, J. A., G. M. Desmond, S. Storm and R. E. Kelly. 1993. Handbook of Small Business Valuation and Rules of Thumb. 3rd edition. Valuation Press.

Mard, M. J., R. R. Dune, E. Osborne and J. S. Rigby. 2004. Driving the Valuation of Small to Mid-Sized Businesses. John Wiley & Sons.

Marple, R. P. 1963. Value-itis. The Accounting Review (July): 478-482. (JSTOR link).

Marquis, C., J. D. Margolis, C. Reum and J. Olinto. 2012. How much is sweat equity worth? Harvard Business Review (December): 121-125.

Martin, J. R. Not dated. What is a business valuation? Management And Accounting Web. http://maaw.info/BusinessValuation.htm

Martin, O. R. 1927. Surplus arising through revaluation. The Accounting Review (June): 111-123. (JSTOR link).

Martin, R. L. and A. Kemper. 2015. The overvaluation trap. Harvard Business Review (December): 102-109.

Masli, A., V. J. Richardson, J. M. Sanchez and R. E. Smith. 2014. The interrelationships between information technology spending, CEO equity incentives, and firm value. Journal of Information Systems (Fall): 41-65.

Mason, P. 1928. The treatment of depreciation in the Interstate Commerce Commission valuation cases. The Accounting Review (June): 141-148. (JSTOR link).

Mass, N. J. 2005. The relative value of growth. Harvard Business Review (April): 102-112. (Six step method for calculating the relative value of growth starting with the weighted average cost of capital).

Mastracchio, N. J. 1985. How to value a professional practice. The Practical Accountant. (December).

Mastracchio, N. J. Jr. 2000. Statements on Management Accounting: Business Valuation. IMA. http://www.imanet.org/PDFs/Public/Research/SMA/Business%20Valuation.pdf

Mattessich, R. 1971. The market value method according to Sterling: A review article. Abacus 7(2): 176-193.

Mattessich, R. 1995. Conditional-normative accounting methodology: Incorporating value judgments and means-end relations of an applied science. Accounting, Organizations and Society 20(4): 259-284.

Mattessich, R. 1998. In search of a framework for deprival value and other purpose-oriented valuation methods. Abacus 34(1): 4-7.

Mattessich, R. V. 1986. Fritz Schmidt (1882-1950) and his pioneering work of current value accounting in comparison to Edwards and Bell's theory. Contemporary Accounting Research 2(2): 157-178.

Mautz, R. D. Jr. 1990. Inflation-adjusted disclosures and the determination of ability to pay in collective bargaining. Accounting, Organizations and Society 15(4): 273-295.

McCabe, G. M. and G. N. Sanders. 1984. Abandonment value in capital budgeting: Another view. Management Accounting (January): 32-36.

McCarthy, G. D. and R. E. Healy. 1971. Valuing a Company: Practices and Procedures. The Ronald Press Company. Review by D. L. Crumbley. (JSTOR link).

McDonough, R. P. and C. M. Shakespeare. 2015. Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates: A discussion of Blat and Ryan (2015). Accounting, Organizations and Society (46): 96-99.

McGaughey, N. and C. Starry. 1989. Cost/value analysis: A strategic tool. Journal of Cost Management (Summer): 32-38.

Mcinchols, M. F. and S. R. Stubben. 2015. The effect of target-firm accounting quality on valuation in acquisitions. Review of Accounting Studies 20(1): 110-140.

McKee, R. W. 1923. Value in crude-oil production. Journal of Accountancy (April): 258-275.

McKenna, J. A. 1916. Ascertainment of value and profits from books of account. Journal of Accountancy (March): 192-205.

McKinsey & Company Inc., T. Copeland, T. Koller and J. Murrin. 2000. Valuation: Measuring and Managing the Value of Companies, 3rd edition. John Wiley & Sons.

McKinsey & Company Inc., T. Copeland, T. Koller, J. Murrin and W. Foote. 2000. Valuation WorkBook: Step-by-Step Exercises and Test to Help You Master Valuation. John Wiley & Sons.

McLeay, S. 1983. Value added: A comparative study. Accounting, Organizations and Society 8(1): 31-56.

McMahon, G. 2011. Mark-to-market's real role in the crisis: How accounting standards helped build the 'super bubble'. The CPA Journal (February): 46-55.

McNair, C. J. 2000. Value Quest: Driving Profit and Performance by Integrating Strategic Management Processes. CAM-I

McNair, C. J., L. Polutnik and R. Silvi. 2000. Outside-in cost and the creation of customer value. Advances in Management Accounting (9): 1-41.

McNair-Connolly, C. J., L. Polutnik, R. Silvi and T. Watts. 2013. Putting the customer first: Value-based cost management systems. Cost Management (November/December): 6-17.

McNichols, M. 1989. Discussion of "Attributes of industry, industry segment and firm-specific information in security valuation". Contemporary Accounting Research 5(2): 620-624.

Meek, G. K. and S. J. Gray. 1988. The value added statement: An innovation for U.S. companies? Accounting Horizons (June): 73-81.

Meitner, M. 2013. Multi-period asset lifetimes and accounting-based equity valuation: Take care with constant-growth terminal value models! Abacus 49(3): 340-366.

Melnyk, S. A., E. W. Davis, R. E. Spekman and J. Sandor. 2010. Outcome-driven supply chains. MIT Sloan Management Review (Winter): 33-38.

Mercer, Z. C. and T. W. Harms. 2007. Business Valuation: An Integrated Theory, 2nd Edition. Wiley.

Merchant, K. A. and T. Sandino. 2009. Four options for measuring value creation: Strategies for managers to avoid potential flaws in accounting measures of performance. Journal of Accountancy (August): 34-38. (The correlation between annual accounting profit measures and annual changes in shareholder value ranges from 2% to 10%. Alternatives to accounting profit measurements include: Using market measures, improved non-GAAP profit measures, extending the measurement window to several years, and using combinations of measures).

Mesko, J. J. 1982. How we valued our closely held corporation. Management Accounting (February): 41-43.

Mey, B. 1966. Theodore Limperg and his theory of values and costs. Abacus 2(1): 3-23.

Miao, B., S. H. Teoh and Z. Zhu. 2016. Limited attention, statement of cash flow disclosure, and the valuation of accruals. Review of Accounting Studies 21(2): 473-515.

Miller, F. and A. Drake. 2016. Using information asymmetry to mitigate hold-ups in supply chains. Management Accounting Research (September): 16-26.

Miller, M. C. 1973. Goodwill - An aggregation issue. The Accounting Review (April): 280-291. (JSTOR link).

Miller, P. B. W. and P. R. Bahnson. 2007. Refining fair value measurement. Journal of Accountancy (November): 30-34.

Miller, S. E. 2007. Valuing preferred stock. Journal of Accountancy (February): 55-59.

MIT. Sloan Management Review. 2014. A valuation checklist for "Hot" deal markets. MIT Sloan Management Review (Fall): 66-67.

Mobley, S. C. 1967. Revenue experience as a guide to asset valuation. The Accounting Review (January): 114-123. (JSTOR link).

Mock, T. J. 1971. Concepts of information value and accounting. The Accounting Review (October): 765-778. (JSTOR link).

Mock, T. J. 1973. Concepts of information value and accounting: A reply. The Accounting Review (April): 394-397. (JSTOR link).

Mock, T. J. 1973. The value of budget information. The Accounting Review (July): 520-534. (JSTOR link).

Moeran, E. H. 1925. Valuation of industrial securities. Journal of Accountancy (May): 433-434.

Monahan, S. J. 2002. Discussion of The value relevance of revenue for internet firms: Does reporting grossed-up or barter revenue make a difference? Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 479-484. (JSTOR link).

Morrison, D. L. 1992. Win/win business sales. Management Accounting (August): 36-40. (Related to buying or selling a business).

Moskowitz, J. I. 1988. What's your business worth? Management Accounting (March): 30-34. (See What is a Business Valuation?).

Moss, M. F. 1954. The presentation of errors in valuation. The Accounting Review (April): 308-310. (JSTOR link).

Most, K. S. 1967. The value of inventories. Journal of Accounting Research (Spring): 39-50. (JSTOR link).

Moyer, C. A. 1943. Social factors affecting obsolescence. The Accounting Review (April): 110-122. (JSTOR link).

Mozes, H. A. 2002. The value relevance of financial institutions' fair value disclosures: A study in the difficulty of linking unrealized gains and losses to equity values. Abacus 38(1): 1-15.

Mueller, G. G. 1964. Valuing inventories at other than historical costs - Some international differences. Journal of Accounting Research (Autumn): 148-157. (JSTOR link).

Muller, K. A. III. and E. J. Riedl. 2002. External monitoring of property appraisal estimates and information asymmetry. Journal of Accounting Research (June): 865-881. (JSTOR link).

Muller, K. A. III., E. J. Riedl and T. Sellhorn. 2011. Mandatory fair value accounting and information asymmetry: Evidence from the European real estate industry. Management Science (June): 1138-1153.

Naiker, V., F. Navissi and V. G. Sridharan. 2008. The agency cost effects of unionization on firm value. Journal of Management Accounting Research (20): 133-152.

Nair, A., R. Narasimhan and E. Bendoly. 2011. Coopetitive buyer-supplier relationship: An investigation of bargaining power, relational context, and investment strategies. Decision Sciences 42(1): 93-127.

Narayanan, V. G. and A. Raman. 2004. Aligning incentives in supply chains. Harvard Business Review (November): 94-102.

National Association of Cost Accountants. 1933. Survey on asset revaluation, research and service department. N.A.C.A. Bulletin (March 15): 1037-1055.

Needles, B. E. Jr. 2012. Graeber Companies, Inc.: Examining impairment of equity-owned investments. Issues in Accounting Education (November): 1215-1241.

Neill, J. D., S. G. Pourciau and T. F. Schaefer. 1995. Accounting method choice and IPO valuation. Accounting Horizons (September): 68-80.

Nelson, K. K. 1996. Fair value accounting for commercial banks: An empirical analysis of SFAS No. 107. The Accounting Review (April): 161-182. (JSTOR link).

Nelson, O. S. 1944. Cost principles in termination settlements. The Accounting Review (October): 422-430. (JSTOR link).

Nelson, R. H. 1953. The momentum theory of goodwill. The Accounting Review (October): 491-499. (JSTOR link).

Nicholls, A. 2009. ‘We do good things, don’t we?’: ‘Blended Value Accounting’ in social entrepreneurship. Accounting, Organizations and Society 34(6-7): 755-769.

Nichols, D. R. and J. E. Parker. 1972. An alternative to liquidity as a basis for exchange valuation. Abacus 8(1): 68-74.

Nielsen, G. 1984. The purchase of an accounting practice: Making the right choice. Journal of Accountancy (February).

Nielsen, G. and D. Hudson. 1987. How to value an accounting practice. The National Public Accountant (February).

Nilsen, K. 2011. Valuing contingent consideration: Challenges and solutions. Journal of Accountancy (November): 28-33.

Nilsson, F. 2000. Parenting styles and value creation: A management control approach. Management Accounting Research (March): 89-112.

Nissim, D. 2013. Relative valuation of U.S. insurance companies. Review of Accounting Studies 18(2): 324-359.

Nissim, D. and S. H. Penman. 2001. Ratio analysis and equity valuation: From research to practice. Review of Accounting Studies 6(1): 109-154.

O'Connor, C., R. J. Dreyfus, R. Reisman, M. Sevak and L. W. Zahner. 2016. The elements of value: Interaction. Harvard Business Review (November): 18.

Ohlson, J. A. 1991. The theory of value and earnings, and an introduction to the Ball-Brown analysis. Contemporary Accounting Research 8(1): 1-19.

Ohlson, J. A. 2005. On accounting-based valuation formulae*. Review of Accounting Studies 10(2-3): 323-347.

Ohlson, J. A. and B. E. Juettner-Nauroth. 2005. Expected EPS and EPS growth as determinants of value. Review of Accounting Studies 10(2-3): 349-365.

Ohlson, J. A. and S. Kim. 2015. Linear valuation without OLS: The Theil-Sen estimating approach. Review of Accounting Studies 20(1): 395-435.

Ohlson, J. A. and X. Zhang. 1998. Accrual accounting and equity valuation. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 85-111. (JSTOR link).

Ohlson, J. A. and X. Zhang. 1999. On the theory of forecast horizon in equity valuation. Journal of Accounting Research (Autumn): 437-449. (JSTOR link).

Olante, M. E. 2013. Overpaid acquisitions and goodwill impairment losses - Evidence from the US. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 243-254.

Olson, L. H. 1921. Appraisals and income tax. Journal of Accountancy (July): 28-35.

Olson, L. H. 1932. Reappraisals and major readjustments in property values. N.A.C.A. Bulletin (May 1): 1155-1164.

Olson, L. H. 1932. What of the appraiser? The Accounting Review (September): 207-213. (JSTOR link).

Olsen, M. G., M. Halliwell and R. P. Gray. 2007. Intangible value: Delineating between shades of gray. Journal of Accountancy (May): 66-70.

Orzechowski, B. and P. Lyster. 2012. Impairment testing: Effectively using the qualitative assessment. Journal of Accountancy (December): 36-40. (Testing goodwill for impairment).

Ostrenga, M. R. and F. R. Probst. 1992. Process value analysis: The missing link in cost management. Journal of Cost Management (Fall): 4-13.

Ou, J. A. and J. F. Sepe. 2001. The dispersion in analysis earnings forecasts and the relative importance of earnings and book value in equity valuation. Journal of Forensic Accounting (2): 251-264.

Palepu, K. G. and P. M. Healy. 2007. Business Analysis and Valuation: Using Financial Statements, Text and Cases. South-Western College Pub.

Palepu, K. G., P. M. Healy and V. L. Bernard. 2000. Business Analysis and Valuation: Using Financial Statements: Text and Cases, 2e. South-Western Educational Publishing.

Palepu, K. G., P. M. Healy and V. L. Bernard. 2004. Business Analysis and Valuation: Using Financial Statements: Text and Cases, 3e. South-Western Educational Publishing.

Palmon, D. and L. J. Seidler. 1978. Current value reporting of real estate companies and a possible example of market inefficiency. The Accounting Review (July): 776-790. (JSTOR link).

Parker, J. E. 1975. Testing comparability and objectivity of exit value accounting. The Accounting Review (July): 512-524. (JSTOR link).

Parker, W. M. 1966. Business combinations and accounting valuation. Journal of Accounting Research (Autumn): 149-154. (JSTOR link).

Paton, W. A. 1920. Some current valuation accounts. Journal of Accountancy (May): 335-350.

Paton, W. A. 1922. Valuation of inventories. Journal of Accountancy (December): 432-450.

Paton, W. A. 1931. Economic theory in relation to accounting valuations. The Accounting Review (June): 89-96. (JSTOR link).

Paton, W. A. 1934. Aspects of asset valuations. The Accounting Review (June): 122-129. (JSTOR link).

Paton, W. A. including comments by S. J. Broad. 1936. Valuation of the business enterprise. The Accounting Review (March): 26-35. (JSTOR link). ("An industrial enterprise is much like a ship. The ship may be well constructed, her cargo carefully stowed and her navigation perfect. She may be sailing a well-charted sea in all serenity. But suddenly a cloud appears on the horizon, a storm arises, the ship is buffeted and beaten. She may be thrown off her course, be delayed or possibly disabled. If the storm is severe enough she may, perhaps, be wrecked. So with an industrial enterprise." J. S. Broad. 1936. The Accounting Review (March): 35. Comments on Professor Paton's paper 32-35).

Payne, R. E. 1933. Net worth under the Delaware and Michigan corporation laws. The Accounting Review (March): 1-10. (JSTOR link).

Pearson, M. W. and L. L. Okubara. 1987. Restructuring and impairment of value: A growing controversy. Accounting Horizons (March): 35-41.

Penman, S. H. 1970. What net asset value? - An extension of a familiar debate. The Accounting Review (April): 333-346. (JSTOR link). ("...the definition of assets depends very much on the postulated notion of Financial Position or Value..." p. 335).

Penman, S. H. 1998. A Synthesis of equity valuation techniques and the terminal value calculation for the dividend discount model. Review of Accounting Studies 2(4): 303-323.

Penman, S. H. 2005. Discussion of “On accounting-based valuation formulae” and “Expected EPS and EPS growth as determinants of value”. Review of Accounting Studies 10(2-3): 367-378.

Penman, S. H. and T. Sougiannis. 1997. The dividend displacement property and the substitution of anticipated earnings for dividends in equity valuation. The Accounting Review (January): 1-21. (JSTOR link).

Penno, M. 1987. A note on the value of information given asymmetric information and self-reporting. Contemporary Accounting Research 3(2): 368-374.

Petersen, R. J. and T. F. Keller. 1972. Asset valuation, income determination and changing prices. The Accounting Review (October): 801-805. (JSTOR link).

Petro, T. and K. Milani. 2000. Northrop Grumman’s four-tier approach to earning value. Management Accounting Quarterly (Summer): 40-48.

Pfau, B. N. 2001. Measuring the link between human capital and shareholder value. Journal of Cost Management (January/February): 16-20.

Pfeiffer, G. M. and T. W. Shields. 2015. Performance-based compensation and firm value - Experimental evidence. Accounting Horizons (December): 777-798.

Philips, G. E. 1968. An entity-value for assets and equities. Abacus 4(2): 142-152.

Phillips, J. D. 1927. Valuation of plates and publishing rights. Harvard Business Review (October): 44-56.

Piotroski, J. D. 2000. Value investing: The use of historical financial statement information to separate winners from losers. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 1-41. (JSTOR link).

Pollert, W. R. and E. J. Glickman. 2001. Optimizing shareowner value from corporate real estate assets. Strategic Finance (April): 33-37.

Poniachek, H. 2008. Valuation of hedge funds. The CPA Journal (September): 26-29.

Pope, P. F. and P. Wang. 2005. Earnings components, accounting bias and equity valuation. Review of Accounting Studies 10(4): 387-407.

Pratt, S. P. 1998. Business Valuation Body of Knowledge: Exam Review and Professional Reference. John Wiley & Sons.

Pratt, S. P. 2000. The Market Approach to Valuing Businesses. John Wiley & Sons.

Pratt, S. P. 2001. Business Valuation Discounts and Premiums. John Wiley & Sons.

Pratt, S. P. 2003. Business Valuation Body of Knowledge. John Wiley & Sons.

Pratt, S. P. 2003. Business Valuation Body of Knowledge: Exam Review and Professional Reference. John Wiley & Sons.

Pratt, S. P. and A. V. Niculita. 2007. Valuing a Business, 5th Edition: The Analysis and Appraisal of Closely Held Companies. McGraw-Hill.

Pratt, S. P. and H. D. Laro. 2004. Business Valuation and Taxes: Procedures, Law & Perspective. John Wiley & Sons.

Pratt, S. P., R. P. Schwiehs and R. F. Reilly. 1998. Valuing Small Businesses and Professional Practices. McGraw-Hill.

Preda, P. and T. Watts. 2004. Contemporary accounting innovations in Australia: Manufacturing versus service organizations. Journal of Applied Management Accounting Research (Summer): 17-28. (The innovations include: value-based management, total quality management, balanced scorecard, activity-based costing, and activity-based management).

Preinreich, G. A. D. 1936. The fair value and yield of common stock. The Accounting Review (June): 130-140. (JSTOR link).

Preinreich, G. A. D. 1936. The law of goodwill. The Accounting Review (December): 317-329. (JSTOR link).

Preinreich, G. A. D. 1937. Valuation and amortization. The Accounting Review (September): 209-226. (JSTOR link).

Price, B. W. 2005. Get your BV niche out there: Referral sources are the key to building business. Journal of Accountancy (November): 38-43. (Related to business valuation services).

Puett, J. F. Jr. and D. D. Roman. 1976. Human resource valuation. The Academy of Management Journal 19(4): 656-662. (JSTOR link).

Putnam, G. E. 1926. The role of paper profits in industry. Harvard Business Review (January): 129-137.

Rabas, C. R. 1976. An accounting guide for retail land sales. Management Accounting (March): 41-42, 44.

Ramanna, K. 2008. The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting. Journal of Accounting and Economics (August): 253-281.

Ramanna, K. 2013. Why "fair value" is the rule. Harvard Business Review (March): 99-101.

Ramanna, K. and R. L. Watts. 2012. Evidence on the use of unverifiable estimates in required goodwill impairment. Review of Accounting Studies 17(4): 749-780.

Ratciffe, T. A. 2007. The finer points of fair value. Journal of Accountancy (December): 58-61.

Ratcliffe, T. A. and P. Munter. 1980. Asset valuation: An historical perspective. The Accounting Historians Journal 7(1): 73-78. (JSTOR link).

Ratnatunga, J. 2002. The valuation of capabilities: A new direction for management accounting. Journal of Applied Management Accounting Research (Winter): 1-15.

Ratnatunga, J. and A. Sopanah. 2015. Disaster financing: A contingent valuation approach. Journal of Applied Management Accounting Research (Summer).

Ratnatunga, J., N. Gray and K. R. Balachandran. 2004. CEVITA™: The valuation and reporting of strategic capabilities. Management Accounting Research (March): 77-105. (A valuation approach that involves calculating the Capability Economic Value of Intangible and Tangible Assets (CEVITA™) of an organization by leveraging its capability-enhancing expenses to economic value by using Specific Expense Leveraged Value Indexes (ELVI™).

Ratnatunga, J., N. Gray and K. R. Balachandran. 2004. Corrigendum to "CEVITA™: The valuation and reporting of strategic capabilities" [Manage. Acc, Res. 15(1) (2004) 77-105]. Management Accounting Research (June): 241.

Rayman, R. A. 1969. An extension of the system of accounts: The segregation of funds and value. Journal of Accounting Research (Spring): 53-89. (JSTOR link).

Reilly, G. and C. M. DeRose. 2002. Value-linked measurement at Dell. Journal of Cost Management (July/August): 45-47.

Reilly, G. P. and R. R. Reilly. 2000. Using a measure network to understand and deliver value. Journal of Cost Management (November/December): 5-14. (Summary).

Reilly, R. F. 1993. Valuing economic loss. Management Accounting (July): 44-47.

Reilly, R. F. 1998. The valuation of proprietary technology. Management Accounting (January): 45-49.

Reilly, R. F. and E. Dupke. 2007. Professional guidance in business valuation: Applying SSVS1. Journal of Accountancy (September): 33-38.

Reilly, R. F. and R. P. Schweihs. 1997. Valuing Accounting Practices. John Wiley & Sons.

Reilly, R. F. and R. P. Schweihs. 1998. Valuing Intangible Assets. McGraw-Hill.

Rescher, N. 1969. An Introduction to Value Theory. Prentice-Hall. Review by W. P. Birkett. (JSTOR link).

Rezaee, Z. 2004. Financial Institutions, Valuations, Mergers, and Acquisitions: The Fair Value Approach, 2e. John Wiley & Sons.

Riahi-Belkaoui, A. 1999. Value Added Reporting and Research: State of the Art. Quorum Books.

Richardson, A. P. 1915. Depreciation in appraisals. Journal of Accountancy (June): 458-460.

Ritchey, J. S. 1983. Acquisition valuation: DCF can be misleading. Management Accounting (January): 24-28.

Robak, E. 2009. Fair value is here to stay. The CPA Journal (October): 6-9.

Robbins, W. A. and G. Taylor. 2008. SSVS 1: Applying new standards for CPAs providing valuation services. The CPA Journal (June): 54-60.

Robson, K. 1994. Inflation accounting and action at a distance: The Sandilands episode. Accounting, Organizations and Society 19(1): 45-82.

Rogers, P., T. Holland and D. Haas. 2002. Value acceleration: Lessons from private-equity masters. Harvard Business Review (June): 94-100.

Ronen, J. 2008. To fair value or not to fair value: A broader perspective. Abacus 44(2): 181-208.

Rorem, C. R. 1929. Replacement cost in accounting valuation. The Accounting Review (September): 167-174. (JSTOR link).

Rosenbaum, J., J. Pearl and J. R. Perella. 2009. Investment Banking: Valuation, Leveraged Buyouts, and Mergers and Acquisitions. Wiley.

Ruhl, J. M. and S. S. Cowen. 1992. Breaking the barriers to value creation. Management Accounting (March): 44-47.

Rurgert, R. 1972. Reservations about 'Replacement value' accounting in the Netherlands. Abacus 8(2): 111-126.

Russell, K. A. 1997. Financial loss and valuation. Management Accounting (December): 55-56.

Saito, S. 1983. Asset revaluation and cost basis: Capital revaluation in corporate financial reports. The Accounting Historians Journal 10(1): 1-23. (JSTOR link).

Saly, P. J., R. Jagannathan and S. J. Huddart. 1999. Valuing the reload features of executive stock options. Accounting Horizons (September): 219-240.

Salzsieder, L. 2016. Fair value opinion shopping. Behavioral Research In Accounting 28(1): 57-66.

Samudhram, A., E. Stewart, J. Wickramanayake and J. Sinnakkannu. 2014. Value relevance of human capital based disclosures: Moderating effects of labor productivity, investor sentiment, analyst coverage and audit quality. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 338-353.

Sanders, T. H. 1923. The essential facts of railroad valuation. Harvard Business Review (October): 60-65.

Sansing, R. 1992. Discussion of the analytical derivation and empirical test of a tax-adjusted fundamental value model. Journal of Accounting Research (Studies on Accounting and Taxation): 99-102. (JSTOR link).

Sapienza, S. R. 1964. Business combinations and enterprise evaluation. Journal of Accounting Research (Spring): 50-66. (JSTOR link).

Sardone, D. and T. Tyson. 2012. Upward revaluation of nonfinancial assets: Should it be available in U.S. GAAP? The CPA Journal (November): 26-30.

Schmidt, F. 1930. The importance of replacement value. The Accounting Review (September): 235-242. (JSTOR link).

Schmidt, V. 1958. Constructing and using a flexible budget for manufacturing cost control. N.A.A. Bulletin (July): 79-86.

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