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Gilbert, J. R. 2007. 50 examples of when to apply SSVS1. Journal of Accountancy (September): 33-37.

Gilson, S. C. 2001. Creating Value Through Corporate Restructuring: Case Studies in bankruptcies, Buyouts, and Breakups. John Wiley & Sons.

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Golicic, S. K., C. N. Boerstler and L. M. Ellram. 2010. 'Greening' transportation in the supply chain. MIT Sloan Management Review (Winter): 47-55.

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Grant, J. L. 2002. Foundations of Economic Value Added, 2nd Edition. Wiley.

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Gupta, M., M. Pevzner and C. Seethamraju. 2010. The implications of absorption cost accounting and production decisions for future firm performance and valuation. Contemporary Accounting Research 27(3): 889-922.

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Hall, T. W. and K. A. Shriver. 1990. Econometric properties of asset valuation rules under price movement and measurement errors: An empirical test. The Accounting Review (July): 537-556. (JSTOR link).

Hand, J. R. M. 2005. The value relevance of financial statements in the venture capital market. The Accounting Review (April): 613-648. (JSTOR Link).

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Hanlon, M., J. N. Myers and T. Shevlin. 2003. Dividend taxes and firm valuation: A re-examination. Journal of Accounting and Economics (June): 119-153. 

Harris, M. S. and K. A. Muller III. 1999. The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting and Economics (January): 285-312. 

Harris, T. S. and D. Kemsley. 1999. Dividend taxation in firm valuation: New evidence. Journal of Accounting Research (Autumn): 275-291. (JSTOR link).

Harrison, D. S. 2003. Business valuation made simple: It's all about cash. Strategic Finance (February): 44-48. (Harrison refers to his four step method as the cash-simulation method of business valuation: 1) Adjust the prior period cash flows, e.g., some prior expenses may be a bit too high or too low. 2) Project a range of future cash flows considering factors such as customer retention. 3) Determine discount rates and projection periods considering the industry and level of risk. 4) Discount the cash flows to find the net present value using the range of potential cash flows. Then talk to industry analysts, customers, and competitors to see if the numbers seem reasonable. Note: If the new owner is going to work in the business, then there are two things to consider. The owner's salary, and the owner's return on investment. Consideration of the owner's salary would be part of the adjustments in step 2).

Hartmann, A. A. 1942. Notes on dairy-animal valuation. The Accounting Review (July): 311-313. (JSTOR link).

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Harvard Business Review. 1927. Legal developments significant in business: Is there but one kind of value? Harvard Business Review (January): 236-244. (Is there one "real value", or are there different values for different purposes? For example: exchange value, utility or use value, cost, book value, market value, and assessed value).

Harvard Business Review. 1928. Summaries of business research: The relative investment value of industrial and railroad common stocks. Harvard Business Review (October): 69-74.

Harvard Business Review. 1929. Case studies in business: The accounting disposition of an increase in assets caused by revaluation. Harvard Business Review (July): 467-473.

Hasbrouck, H. C. 1923. Cost vs. value in depreciation accounting for public utilities. Journal of Accountancy (October): 276-280.

Hatfield, H. R. and J. R. Wildman. 1930. Should appreciation be brought into the accounts? The Accounting Review (March): 28-34. (JSTOR link).

Haunschild, P. R. 1994. How much is that company worth?: Interorganizational relationships, uncertainty, and acquisition premiums. Administrative Science Quarterly 39(3): 391-411. (JSTOR link).

Hawawini, G. and C. Viallet. 2002. Finance for Executives: Managing for Value Creation, 2e. South-Western Educational Publishing.

Hawkins, L. G. 1920. Appraisals and their relation to accounts. Journal of Accountancy (March): 206-209.

Henderson, B. C. and K. E. Hughes II. 2010. Valuation implications of regulatory climate for utilities facing future environmental costs. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 13-24.

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Henning, S. L., B. L. Lewis and W. H. Shaw. 2000. Valuation of the components of purchased goodwill. Journal of Accounting Research (Autumn): 375-386. (JSTOR link).

Herz, R. H., T. E. Iannaconi, L. A. Maines, K. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee. Equity valuation models and measuring goodwill impairment. Accounting Horizons (June): 161-170.

Hill, O. B. 1959. What a "value analysis" group can do to achieve cost reduction. N.A.A. Bulletin (January): 69-76.

Hill, S. and C. Lederer. 2001. The Infinite Asset: Managing Brands to Build New Value. Harvard Business School Press.

Hitchner, J. R. 2011. Financial Valuation: Applications and Models, 3rd Edition. Wiley.

Hilton, R. W. and R. J. Swieringa. 1981. Perception of initial uncertainty as a determinant of information value. Journal of Accounting Research (Spring): 109-119. (JSTOR link).

Hilton, R. W., R. J. Swieringa and R. E. Hoskin. 1981. Perception of accuracy as a determinant of information value. Journal of Accounting Research (Spring): 86-108. (JSTOR link).

Hirshleifer, D., K. Hou, S. H. Teoh and Y. Zhang. 2004. Do investors overvalue firms with bloated balance sheets? Journal of Accounting and Economics (December): 297-331.

Hirst, D. E., P. E. Hopkins and J. M. Wahlen. 2004. Fair values, income measurement, and bank analysts' risk and valuations judgments. The Accounting Review (April): 453-472. (JSTOR link).

Hitchner, J. R. 2003. Financial Valuation: Applications and Models. John Wiley & Sons.

Hitchner, J. R. 2003. Financial Valuation, Textbook and Workbook: Applications and Models (Wiley Finance). John Wiley & Sons.

Hitt, M. A., R. Anit and R. D. Dixon. Editors. 2002. Creating Value: Winners in the New Business Environment. Blackwell Publishing. 

Ho, L. J., C. Liu and R. Ramanan. 1997. Open-market stock repurchase announcements and revaluation of prior accounting information. The Accounting Review (July): 475-487. (JSTOR link).

Hodder, L. D., P. E. Hopkins and J. M. Wahlen. 2006. Risk-relevance of fair-value income measures for commercial banks. The Accounting Review (March): 337-375. (JSTOR link).

Hollis, A. and P. Olsson. 2002. An exploratory study of the valuation properties of cross-listed firms' IAS and U.S. GAAP earnings and book values. The Accounting Review (January): 107-126. (JSTOR link).

Holton, L. and J. Bates. 2009. Business Valuation For Dummies. For Dummies.

Holthausen, R. W. and R. L. Watts. 2001. The relevance of the value-relevance literature for financial accounting standard setting. Journal of Accounting and Economics (September): 3-75.

Hooke, J. C. 2010. Security Analysis and Business Valuation on Wall Street + Companion Web Site: A Comprehensive Guide to Today's Valuation Methods, 2nd edition. Wiley.

Hopkins, P. E., R. W. Houston and M. F. Peters. 2000. Purchase, pooling, and equity analysts' valuation judgments. The Accounting Review (July): 257-281. (JSTOR link).

Hopper, P. and J. Page. 1979. Better financial statements for corporate valuation. Management Accounting (September): 52-57.

Hord, W. H. 1942. A neglected area of accounting valuation. The Accounting Review (October): 335-347. (JSTOR link).

Horn, T. W. 2008. Unlocking The Value Of Your Business: How to increase it, measure it, and negotiate an actual sale price - Valuation in easy, step-by-step terms, 3rd Edition. Charter Oak Press.

Hubbard, W. 2010. How to Measure Anything: Finding the Value of Intangibles in Business, 2nd Edition. Wiley.

Hughes, J., J. Liu and M. Zhang. 2004. Valuation and accounting for inflation and foreign exchange. Journal of Accounting Research (September): 731-754. (JSTOR link).

Hughes, J. S. 1978. Toward a contract basis of valuation in accounting. The Accounting Review (October): 882-894. (JSTOR link).

Hughes, J. S. 1984. A Contract Perspective on Accounting Valuation. Studies in Accounting Research (20). American Accounting Association.

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Hutson, T. A. 2008. The AICPA business valuation standard SSVS 1. The CPA Journal (December): 44-46.

Imhoff, E. A. Jr. and P. A. Janell. 1979. Opinion No. 29: A new valuation method. Management Accounting (March): 50-53.

Institute of Management Accountants. 1997. Measuring and Managing Shareholder Value Creation. Institute of Management Accountants.

Isidro, H., J. O'Hanlon and S. Young. 2006. Dirty surplus accounting flows and valuation errors. Abacus 42(3-4): 302-344.

Islam, S. M. N. and K. B. Oh. 2003. Interrelationship of valuation and portfolio selection of stocks. Journal of Applied Management Accounting Research (Summer): 49-64.

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James, C. C. 1916. Depreciation and value of public utilities. Journal of Accountancy (December): 409-416.

Jenkins, D. S. and G. D. Kane. 2006. A contextual analysis of income- and asset-based approaches to private equity valuation. Accounting Horizons (March): 19-35.

Jennergren, L. P. and B. Naslund. 1993. A comment on "Valuation of executive stock options and the FASB proposal". The Accounting Review (January): 179-183. (JSTOR link).

Jensen, R. E. 1975. Truth versus ΦIKTION versus something. The Accounting Review (October): 871-873. (JSTOR link).

Johnson, G. H. 1923. Going value of inventories. Journal of Accountancy (March): 202-203.

Johnson, I. R. and L. Walther. 2010. Interpreting 'legally permissible' in applying fair value guidelines. The CPA Journal (December): 28-29.

Johnson, P. F. and M. R. Leenders. 2010. Minding the supply savings gaps. MIT Sloan Management Review (Winter): 25-31.

Johnson, W. B. 1985. Discussion of valuation implications of SFAS No. 33 data for electric utility investors. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 48-53. (JSTOR link).

Jones, G. E. and D. E. VanDyke. 1998. The Business of Business Valuation: The Professional's Guide to Leading Your Client Through the Valuation Process. McGraw-Hill.

Jones, S. 2011. Does the capitalization of intangible assets increase the predictability of corporate failure? Accounting Horizons (March): 41-70.

Joos, P. and B. A. Plesko. 2005. Valuing loss firms. The Accounting Review (July): 847-870. (JSTOR Link).

Jordan, R. B. 1964. Value engineering - A new opportunity in defense contracting. N.A.A. Bulletin (April): 35-42.

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Journal of Accountancy. 2009. Valuations for financial reporting in today's market. Journal of Accountancy (May): 44-48.

Kagle, A. R. and W. P. Dukes. 1980. A better method of valuing liabilities in annuity agreements. Management Accounting (April): 37-40.

Kanodia, C., R. Singh and A. E. Spero. 2005. Imprecision in accounting measurement: Can it be value enhancing? Journal of Accounting Research (June): 487-519. (JSTOR link).

Kaplan, R. S. and D. P. Norton. 2004. Measuring the strategic readiness of intangible assets. Harvard Business Review (February): 52-63. (Summary).

Katz, D. M. 2011. Secrets of the bargain basement: Why do some companies hawk their assets at less than fair value? CFO (May): 21-23. ("As of 2009, FASB began to regard "negative goodwill" as a contradiction in terms, and now calls the product of such sweet deals "bargain purchase" amounts.)

Keating, E. K., T. Z. Lys and R. P. Magee. 2003. Internet downturn: Finding valuation factors in Spring 2000. Journal of Accounting and Economics (January): 189-236.

Kee, R. and O. Feltus. 1982. The role of abandonment value in the investment decision. Management Accounting (August): 34-35, 38-41.

Keef, S. P. and M. L. Roush. 2002. The measurement of shareholder wealth creation: A transatlantic comparison. Management Accounting Quarterly (Winter):  1-5. All of the articles in this issue start on page 1. (According to Keef and Roush, abnormal return (AR) is superior to market value added (MVA) and total shareholder return (TSR) as a measure of shareholder wealth creation).

Kelly, M. and M. Alam. 2008. Management accounting and the stakeholder value model. Journal of Applied Management Accounting Research (Winter): 75 -86.

Kelly-Newton, L. 1980. A sociological investigation of the U.S.A. mandate for replacement cost disclosures. Accounting, Organizations and Society 5(3): 311-321.

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Kennedy, M. 1963. The values of accounting and of corporations: A review article. Journal of Accounting Research (Spring): 108-115. (JSTOR link).

Kenning, J. W. 1964. The accountant's contribution to value engineering. N.A.A. Bulletin (July): 41-42.

Khallaf, A. and T. R. Skantz. 2007. The effects of information technology expertise on the market value of a firm. Journal of Information Systems (Spring): 83-105.

King, A. 2000. Differentiating between cost, value, and price. Journal of Cost Management (November/December): 21-25.

King, A. M. 1999. What is the value of your website? Strategic Finance (March): 48-51.

King, A. M. 2000. Valuing red-hot internet stocks. Strategic Finance (April): 28-32, 34.

King, A. M. 2001. Valuation: What Assets Are Really Worth. John Wiley & Sons.

King, A. M. 2004. Go figure. Strategic Finance (July): 36-40. (Methods of valuing long-lived assets. Quoted market prices vs. value-in-use prices).

King, A. M. 2009. Determining fair value. Strategic Finance (January): 26-32.

King, A. M. 2009. Fair value is dangerous for cost management. Cost Management (January/February): 41-47.

King, A. M. and J. Cook. 1990. Brand names: The invisible assets. Management Accounting (November): 41-45.

King, A. M. and J. Henry. 2000. Cost management and corporate valuation. Journal of Cost Management (September/October): 16-18.

King, A. M. and J. M. Henry. 1999. Valuing intangible assets through appraisals. Strategic Finance (November): 32-37.

Kirk, N. 2006. Perceptions of the true and fair view concept: An empirical investigation. Abacus 42(2): 205-235.

Kohlbeck, M. and T. D. Warfield. 2007. Unrecorded intangible assets: Abnormal earnings and valuation. Accounting Horizons (March): 23-41.

Kohlbeck, M. J., J. R. Cohen and L. L. Holder-Webb. 2009. Auditing intangible assets and evaluating fair market value: The case of reacquired franchise rights. Issues In Accounting Education (February): 45-61. (Case study).

Koller, T., M. Goedhart and D. Wessels. 2010. Valuation: Measuring and Managing the Value of Companies, 5th Edition. Wiley.

Kramer, S. S. 1982. Blockage: Valuation of large blocks of publicly traded stocks for tax purposes. The Accounting Review (January): 70-87. (JSTOR link).

Krebs, W. S. 1930. Asset appreciation: Its economic and accounting significance. The Accounting Review (March): 60-69. (JSTOR link).

Krebs, W. S. 1958. Depreciation and valuation for a utility with only one plant. The Accounting Review (April): 256-264. (JSTOR link).

Krishnan, G. V. and R. S. Sriram. 2000. An examination of the IT investments on firm value: The case of Y2K-compliance costs. Journal of Information Systems (Fall): 95-108.

Krumwiede, T., R. M. Scadding and C. D. Stevens. 2008. Mortgage-backed securities and fair-value accounting. The CPA Journal (May): 30-36.

Kumar, V. and B. Rajan. 2009. Nurturing the right customers. Strategic Finance (September): 26-33. (Measuring customer lifetime value (CLV).

Kuma, V. and B. Rajan. 2009. Profitable customer management: Measuring and maximizing customer lifetime value. Management Accounting Quarterly (Spring): 1-18.

Kuttner, M. 1989. Business valuation: An important management advisory service. Journal of Accountancy (November): 143-148. (According to Kuttner (based on Demond and Marcelo's Handbook of Small business Valuation Formulas), there are four categories of industry formulas: The gross sales multiplier, The monthly or annual profit (cash flow) multiplier, Unit multipliers, and Summation formulas that combine the other three approaches and include an appraisal value of the tangible assets. Kuttner also mentions balance sheet and income statement methods, the comparable sales method, and the comparable company pricing method. The paper includes an illustration of a valuation formula for an accounting firm. The formula is based on a multiple (50% to 200%) of the previous 12 months net revenue. The net equity value (net current assets restated at market value less liabilities) is added to the value indicated by the multiplier. The transferability of the client base also needs to be considered. It is interesting that this author does not mention the discounted cash flow method. The paper is based on the AICPA MAS Small Business Consulting Practice Aid No. 8, Valuation of a Closely Held Business).

Kwon, Y. K. 2001. Book value, residual earnings, and equilibrium firm value with asymmetric information. Review of Accounting Studies 6(4): 387-395.

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Lambert, R. A. 1999. Discussion of “Asset valuation and performance measurement in a dynamic agency setting”. Review of Accounting Studies 4(3-4): 259-264.

Lang, E. M. and J. D. Tudor. 2001. The Best Websites for Business Appraisers, Accountants, and Financial Professionals. John Wiley & Sons.

Largay, J. A. III and S. C. Weaver. 2009. The proposed financial reporting overhaul and business valuation. Management Accounting Quarterly (Winter): 24-37.

Laro, D. and S. P. Pratt. 2011. Business Valuation and Federal Taxes: Procedure, Law & Perspective, 2nd Edition. Wiley.

Laux, C. and C. Leuz. 2009. The crisis of fair-value accounting: Making sense of the recent debate. Accounting, Organizations and Society 34(6-7): 826-834.

Lawton, W. H. and A. C. Humphreys. 1914. Depreciation, intangible values and rates. Journal of Accountancy (May): 325-354.

Lea, R. B. 1973. Comments on Mock's concepts of information value. The Accounting Review (April): 389-393. (JSTOR link).

LeClair, M. S. 1990. Valuing the closely-held corporation: The validity and performance of established valuation procedures. Accounting Horizons (September): 31-42.

Lee, J. Y. and J. K. Winch. 1998. From push to pull: Management's control system modification for manufacturing change. Advances in Management Accounting (6): 75-92.

Lee, C. M. C. 1999. Commentaries based on the 1999 Doctoral Consortium: Accounting-based valuation: Impact on business practices and research. Accounting Horizons (December): 413-425. (A focus on the discounted residual income model).

Leitner, P. 2005. Measure twice, cut once: Creating and measuring value in the private firm. Strategic Finance (September): 26-32. (Valuation of a private firm).

Lemke, K. W. 1966. Asset valuation and income theory. The Accounting Review (January): 32-41. (JSTOR link).

Lemley, B. W. 1932. Value of appraisals to the cost accountant. N.A.C.A. Bulletin (May 1): 1175-1181.

Lemon, J. D. 1971. Problems in mine evaluation. Management Accounting (September): 46-52.

Lencioni, P. M. 2002. Make your values mean something. Harvard Business Review (July): 113-117. (Summary).

Lentilhon, R. W. 1964. Determination of goodwill and bonus on admission of a partner. The Accounting Review (July): 754-756. (JSTOR link).

Lesie, H. L. C. 1961. Value analysis and the accountant. N.A.A. Bulletin (October): 25-30.

Lev, B. 2004. Sharpening the intangibles edge. Harvard Business Review (June): 109-116. (Summary).

Lev, B. and D. Nissim. 2004. Taxable income, future earnings, and equity values. The Accounting Review (October): 1039-1074. (JSTOR link).

Lieberman, M. J. and D. Anderson. 2008. Will the real business valuation standards pleas stand up? The CPA Journal (January): 22-27.

Lim, S. S. and S. Sunder. 1990. Accuracy of linear valuation rules in industry-segmented environments: Industry- vs. economy-weighted indexes. Journal of Accounting and Economics (July): 167-188.

Lim, S. S. and S. Sunder. 1991. Efficiency of asset valuation rules under price movement and measurement errors. The Accounting Review (October): 669-693. (JSTOR link).

Linsmeier, T. J. 2011. Financial reporting and financial crises: The case for measuring financial instruments at fair value in financial statements. Accounting Horizons (June): 409-417.

Lippitt, J. W., N. J. Mastracchio Jr. and E. Lewis. 2008. Valuing companies that have experienced large holding gains. The CPA Journal (February): 60-63.

Litman, J. and M. L. Frigo. 2004. When strategy and valuation meet: Five lessons from return driven strategy. Strategic Finance (August): 30-39. (Discussion of the "return driven strategy initiative" research and why: 1. A great product does not ensure a great business, 2. Being different is a by-product to strategy, not core to strategy. 3. Great stocks and great businesses are not the same thing. 4. Monopolies are frequently not great stocks. 5. Growth is not always a good thing).

Littleton, A. C. 1929. Value and price in accounting. The Accounting Review (September): 147-154. (JSTOR link).

Littleton, A. C. 1935. Value or cost. The Accounting Review (September): 269-273. (JSTOR link).

Liu, C., S. G. Ryan and J. M. Wahlen. 1997. Differential valuation implications of loan loss provisions across banks and fiscal quarters. The Accounting Review (January): 133-146. (JSTOR link).

Liu, J., D. Nissim and J. Thomas. 2002. Equity valuation using multiples. Journal of Accounting Research (March): 135-172. (JSTOR link). 

Loesch, D. E. and H. Banister. 1967. The accountant's role in value analysis. Management Accounting (November): 52-56.

Lorek, K. S. and G. L. Willinger. 2003. The earnings forecasting conundrum. Management Accounting Quarterly (Fall): 63-68.

Loudder, M. L., I. K. Khurana and J. R. Boatsman. 1996. Market valuation of regulatory assets in public utility firms. The Accounting Review (July): 357-373. (JSTOR link).

Lundahl, M. O. 1932. Appreciation and the statutes. The Accounting Review (September): 189-193. (JSTOR link).

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).

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.

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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.

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

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).

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