Management And Accounting Web

Value and Business Valuation Bibliography A-L

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

Abdel-Khalik, A. R. 1971. User preference ordering value: A model. The Accounting Review (July): 457-471. (JSTOR link).

Abdel-Khalik, R. and T. F. Keller. 1979. Earning or Cash Flows: An Experiment on Functional Fixation and the Valuation of the Firm. Studies in Accounting Research (16). American Accounting Association.

Aboody, D. and B. Lev. 1998. The value relevance of intangibles: The case of software capitalization. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 161-191. (JSTOR link).

Aboody, D., J. Hughes and J. Liu. 2002. Measuring value relevance in a (possibly) inefficient market. Journal of Accounting Research (September): 965-986. (JSTOR link).

Abrams, J. B. 2000. Quantitative Business Valuation: A Mathematical Approach for Today's Professionals. McGraw-Hill.

Abrams, J. B. 2010. Quantitative Business Valuation: A Mathematical Approach for Today's Professionals, 2nd Edition. Wiley.

Accounting Principles Board. 1970. Intangible assets. Opinion No. 17. AICPA.

Admamson, G. 2013. Determining a practice's value in the 2013 M&A market. The CPA Journal (December): 15.

AICPA. 2004. Valuation of Privately-Held-Company Equity Securities Issued as Compensation. AICPA.

AICPA. 2007. Statement on Standards for Valuation Services (SSVS) 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset. AICPA.

AICPA MAS Small Business Consulting Practices Subcommittee. 1987. Valuation of a closely held business. AICPA.

Alford, A. W. and J. R. Boatsman. 1995. Predicting long-term stock return volatility: Implications for accounting and valuation of equity derivatives. The Accounting Review (October): 599-618. (JSTOR link).

Ali, A., L. Hwang and M. A. Trombley. 2003. Residual-income-based valuation predicts future stock returns: Evidence on mispricing vs. risk explanations. The Accounting Review (April): 377-396. (JSTOR link).

Allman, K. A. 2010. Corporate Valuation Modeling: A Step-by-Step Guide. Wiley.

Almquist, E., J. Senior and N. Bloch. 2016. The elements of value: Measuring - and delivering - what consumers really want. Harvard Business Review (September): 46-53. (30 elements of value that meet four kinds of need: functional, emotional, life changing, and social impact. When combined optimally, they will increase customer loyalty and revenue growth).

Amir, E. and B. Lev. 1996. Value-relevance of nonfinancial information: The wireless communications industry. Journal of Accounting and Economics (August-December): 3-30.

Amir, E., I. Kama and J. Livnat. 2011. Conditional versus unconditional persistence of RNOA components: Implications for valuation. Review of Accounting Studies 16(2): 302-327.

Amram, M. 2002. Value Sweep: Mapping Corporate Growth Opportunities. Harvard Business School Press.

Arya, A. and A. Reinstein. 2010. Recent developments in fair value accounting. The CPA Journal (August): 20-29.

Arya, A., J. C. Glover and K. Sivaramakrishnan. 1997. The interaction between decision and control problems and the value of information. The Accounting Review (October): 561-574. (JSTOR link).

Arzac, E. R. 1986. Do your business units create shareholder value? Harvard Business Review (January-February): 121-126.

Arzac, E. R. 2004. Valuation for Mergers, Buyouts, and Restructuring (Wiley Finance). Wiley.

Asbra, M. and K. Miles. 2009. The valuation of earn-outs and acquired contingencies under SFAS 141(R). The CPA Journal (March): 38-42.

Ashby, R. W. and G. D. Funk. 1980. Accounting for contract costs and value in the forest products industry. Management Accounting (August): 41-44.

Ashley, C. A. 1944. Replacement and book value. The Accounting Review (July): 298-299. (JSTOR link).

Ashraf, J., Z. Ahmad and I. Chaudhry. 2013. Livestock valuation in a dairy business. Issues In Accounting Education (November): 1-9.

Ashton, R. H. 2007. Value-creation models for value-based management: Review, analysis, and research directions. Advances in Management Accounting (16): 1-62. (Models of value creation including the balanced scorecard, the Baldrige quality award criteria, the Deming management method, the service-profit chain, and the Skandia intellectual capital model are compared).

Ataullah, A., A. Higson and M. Tippett. 2006. Real (adaptation) options and the valuation of equity: Some empirical evidence. Abacus 42(2): 236-265.

Avery, H. G. 1940. Accounting for appraisals. The Accounting Review (September): 394-399. (JSTOR link).

Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part I. Journal of Cost Management (March/April): 23-27. (Summary).

Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part II. Journal of Cost Management (May/June): 24-30. (Summary).

Bai, G. 2016. Applying variance analysis to understand California hospitals' expense recovery status by patient groups. Accounting Horizons (June): 211-223.

Bairstow, C. W. 1924. Adjusting the books to the appraisal. Journal of Accountancy (November): 379-384.

Baker. C. R. 1976. An investigation of differences in values: Accounting majors vs. non-accounting majors. The Accounting Review (October): 886-893.

Balachandran, S. and P. Mohanram. 2011. Is the decline in the value relevance of accounting driven by increased conservatism? Review of Accounting Studies 16(2): 272-301.

Ballou, B., N. H. Godwin and R. T. Shortridge. 2003. Firm value and employee attitudes on workplace quality. Accounting Horizons (December): 329-341.

Balsam, S. 2007. A bid for fair value. Journal of Accountancy (September): 42-45.

Banham, R. 2005. Valuing IP post-Sarbanes-Oxley. Journal of Accountancy (November): 72-78.

Baril, C. P., L. Betancourt and J. W. Briggs. 2005. How to "Excel" at options valuation. Journal of Accountancy (December): 57-86.

Barr, A. Jr. and J. R. Wildman. 1930. How can appreciation be treated in the accounts? The Accounting Review (March): 34-44. (JSTOR link).

Barth, M. and D. Taylor. 2010. In defense of fair value: Weighing the evidence on earnings management and asset securitizations. Journal of Accounting and Economics (February): 26-33.

Barth, M. E. and G. Clinch. 1998. Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 199-233. (JSTOR link).

Bar-Yosef, S., J. L. Callen and J. Livnat. 1996. Modeling dividends, earnings, and book value equity: An empirical investigation of the Ohlson valuation dynamics. Review of Accounting Studies 1(3): 207-224.

Basole, R. C. and M. A. Bellamy. 2014. Supply network structure, visibility, and risk diffusion: A computational approach. Decision Sciences 45(4): 753-789.

Battista, G. L. and G. R. Crowingshield. 1965. Inventories at realizable values? N.A.A. Bulletin (May): 31-43.

Bauman, C. C., M. P. Bauman and S. Das. 2010. Valuation consequences of regulatory changes in revenue recognition: Evidence from advertising barter sales. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 177-184.

Beatty, A. and J. Weber. 2006. Accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments. Journal of Accounting Research (May): 257-288. (JSTOR link).

Beaudoin, C. A. and S. B. Hughes. 2014. APT, Inc.: An application of impairment testing and fair value estimation using international financial standards. Issues In Accounting Education (February): 1-17.

Begley, J., J. Ming and S. Watts. 1996. Bankruptcy classification errors in the 1980s: An empirical analysis of Altman's and Ohlson's models. Review of Accounting Studies 1(4): 267-284. (See Erratum in Volume 2(3) for corrections to two equations in this paper).

Bell, T. B., W. R. Landsman, B. L. Miller and S. Yeh. 2002. The valuation implications of employee stock option accounting for profitable computer software firms. The Accounting Review (October): 971-996. (JSTOR link).

Bence, A. A. 1966. Value analysis for cost control and profit improvement. Management Accounting (July): 52-57.

Benjamin, A. L. 1954. How to get "reproduction cost new, less depreciation". N.A.C.A. Bulletin (May): 1164-1173. (Related to a procedure for determining the insurable value of buildings and equipment).

Benjamin, S. J., A. Niskkalan and M. S. Marathamuthu. 2012. Fair value accounting and the global financial crisis: The Malaysian experience. Journal of Applied Management Accounting Research (Winter): 53-68.

Bens, D. A. 2006. Discussion of Accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments. Journal of Accounting Research (May): 289-296. (JSTOR link).

Bethel, S. K. 2009. Business Valuation Rules of Thumb and Formula Resource Guide: An Invaluable Guide for Valuing Hundreds of Different Businesses. Mattatall Press.

Bhat, G., R. Frankel and X. Martin. 2011. Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting. Journal of Accounting and Economics (November): 153-173.

Bhojraj, S. and C. M. C. Lee. 2002. Who Is My Peer? A Valuation-based approach to the selection of comparable firms. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 407-439. (JSTOR link).

Biedleman, C. R. 1973. Valuation of Used Capital Assets. Studies in Accounting Research (7). American Accounting Association.

Bierman, H. Jr. 1967. Inventory valuation: The use of market prices. The Accounting Review (October): 731-737. (JSTOR link).

Bierman, H. Jr. 1971. Discounted cash flows, price level adjustments and expectations. The Accounting Review (October): 693-699. (JSTOR link).

Bierman H. Jr. 1990. A Review of Alfred Rappaport's Creating Shareholder Value. Journal of Management Accounting Research (2): 140-154.

Bierman, H. Jr. and S. Davidson. 1969. The income concept - Value increment or earnings predictor. The Accounting Review (April): 239-246. (JSTOR link).

Bird, F. A., L. F. Davidson and C. H. Smith. 1974. Perceptions of external accounting transfers under entity and proprietary theory. The Accounting Review (April): 233-244. (JSTOR link).

Blacconiere, W. G. and D. M. Patten. 1994. Environmental disclosures, regulatory costs, and changes in firm value. Journal of Accounting and Economics (November): 357-377.

Blacconiere, W. G., M. F. Johnson and M. S. Johnson. 2000. Market valuation and deregulation of electric utilities. Journal of Accounting and Economics (April): 231-260.

Blacconiere, W. G., J. R. Frederickson, M. F. Johnson and M. F. Lewis. 2011. Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic? Journal of Accounting and Economics (November): 235-251.

Blackmore, C. T. 1943. Economic obsolescence of land. The Accounting Review (July): 266-268. (JSTOR link).

Bloxham, E. 2002. Economic Value Management: Applications and Techniques. Wiley.

Blumstein, N. 1976. Small business liquidation value analysis. Management Accounting (June): 41-44.

Boatsman, J. and X. Dong. 2011. Equity value implications of lease accounting. Accounting Horizons (March): 1-16.

Boatsman, J. R. and E. F. Baskin. 1981. Asset valuation with incomplete markets. The Accounting Review (January): 38-53. (JSTOR link).

Boer, G. B. 1991. Making accounting a value-added activity. Management Accounting (August): 36-41.

Bolivar, M. P. R. and A. N. Galera. 2012. The role of fair value accounting in promoting government accountability. Abacus 48(3): 348-386.

Boone, J. P. 2002. Revisiting the reportedly weak value relevance of oil and gas asset present values: The roles of measurement error, model misspecification, and time-period idiosyncrasy. The Accounting Review (January): 73-106. (JSTOR link).

Botosan, C. A. and A. A. Huffman. 2015. Decision-useful asset measurement from a business valuation perspective. Accounting Horizons (December): 757-776.

Botosan, C. A., H. Ashbaugh, a. L. Beatty, P. Y. Davis-Friday, P. E. Hopkins, K. K. Nelson, K. ramesh, R. Uhl, M. Venkatachalam and G. Vrana. 2005. AAA Financial Accounting Standards Committee: Response to the FASB's exposure draft on fair value measurements. Accounting Horizons (September): 187-196.

Bowen, R. M. 1981. 1979 Competitive manuscript award: Valuation of earnings components in the electric utility industry. The Accounting Review (January): 1-22. (JSTOR link).

Boyle, D. M., B. W. Carpenter and D. Mahoney. 2012. Goodwill accounting: A closer examination of the matter of nonimpairments. Management Accounting Quarterly (Summer): 10-19.

Bratten, B., L. M. Gaynor, L. McDaniel, N. R. Montague and G. E. Sierra. 2013. The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor-specific factors. Auditing: A Journal of Practice & Theory 32(Supplement 1): 7-44.

Bratten, B., M. Causholli and U. Khan. 2016. Usefulness of fair value for predicting banks' future earnings: Evidence from other comprehensive income and its components. Review of Accounting Studies 21(1): 280-315.

Brief, R. P. 1969. An econometric analysis of goodwill: Some findings in a search for valuation rules. The Accounting Review (January): 20-26. (JSTOR link).

Brief, R. P. 2007. Accounting valuation models: A short primer. Abacus 43(4): 429-437. (Discussion of the residual income valuation (RIV) and abnormal earnings growth (AEG) models).

Briggs, L. L. 1934. Asset valuation in dividend decisions. The Accounting Review (September): 220-236. (JSTOR link).

Brimson, J. A. and J. Antos. 1998. Driving Value Using Activity-Based Budgeting. John Wiley and Sons.

Broad, S. J. 1950. Valuation of inventories. The Accounting Review (July): 227-235. (JSTOR link).

Bromwich, M. and M. C. Wells. 1983. The usefulness of a measure of wealth. Abacus 19(2): 119-129.

Brown, R. O. 1969. Using appraisal information. Management Accounting (October): 47-48.

Bryant, L. 2003. Relative value relevance of the successful efforts and full cost accounting methods in the oil and gas industry. Review of Accounting Studies 8(1): 5-28.

Bryant, L., S. L. Henning and W. H. Shaw. 2010. Alternative earnings measures, key performance indicators and firm value in the IT professional services sector. Journal of Forensic & Investigative Accounting 2(1): 1-33.

Bryant-Kutcher, L., D. A. Jones, S. K. Widener. 2008. Market valuation of intangible resources: The use of strategic human capital. Advances in Management Accounting (17): 1-42.

Burgstahler, D. 1998. Discussion of “The characteristics and valuation of loss reserves of property casualty insurers”. Review of Accounting Studies 3(1-2): 97-102.

Burgstahler, D. C. and I. D. Dichev. 1997. Earnings, adaptation and equity value. The Accounting Review (April): 187-215. (JSTOR link).

Burkert, M. and R. Lueg. 2013. Differences in the sophistication of value-based management - The role of top executives. Management Accounting Research (March): 3-22.

Cachon, G. P. and F. Zhang. 2006. Procuring fast delivery: Sole sourcing with information asymmetry. Management Science (June): 881-896. (JSTOR link).

Callen, J. L. 2016. Accounting valuation and cost of equity capital dynamics. Abacus 52(1): 5-25.

Callen, J. L. and D. Segal. 2005. Empirical tests of the Feltham-Ohlson (1995) model. Review of Accounting Studies 10(4): 409-429.

CAM-I Cost Management Integration Team and C. J. McNair. 2000. Value Quest - Driving Profit and Performance by Integrating Strategic Management Processes. Consortium for Advanced Manufacturing - International.

Campbell, J. L., J. F. Downes and W. C. Schwartz, Jr. 2015. Do sophisticated investors use the information provided by the fair value of cash flow hedges? Review of Accounting Studies 20(2): 934-975.

Campbell, J. L., J. F. Downes and W. C. Schwartz, Jr. 2015. Erratum to: Do sophisticated investors use the information provided by the fair value of cash flow hedges? Review of Accounting Studies 20(4): 1639-1640.

Canning, J. B. 1929. Hatfield's paradox. The Accounting Review (June): 111-115. (JSTOR link).

Carpenter, C. C., H. R. Hatfield and J. R. Wildman. 1930. What is appreciation? The Accounting Review (March): 1-15. (JSTOR link).

Carsberg, B. 1969. On the linear programming approach to asset valuation. Journal of Accounting Research (Autumn): 165-182. (JSTOR link).

Carsberg, B. V. 1966. The contribution of P. D. Leake to the theory of goodwill valuation. Journal of Accounting Research (Spring): 1-15. (JSTOR link).

Carver, G. V. 1987. Condominium Development - Absorption, Absorption, Absorption. Valuation (February): 30-34.

Casler, D. J. and T. W. Hall. 1985. Firm-specific asset valuation accuracy using a composite price index. Journal of Accounting Research (Spring): 110-122. (JSTOR link).

Catlett, G. R. and N. O. Olson. 1968. Accounting for goodwill. Accounting research study No. 10. AICPA.

Catty, J. P. 2010. Wiley Guide to Fair Value Under IFRS. Wiley.

Cenker, W. and R. Bloom. 1990. The valuation of an accounting practice and goodwill. Journal of Accounting Education 8(2): 311-319. (Teaching case).

Chambers, D. and C. Finger. 2011. Goodwill non-impairments. The CPA Journal (February): 38-41.

Chambers, J. C. and S. K. Mullick. 1970. Determining the acquisition value of a company. Management Accounting (April): 24-31, 39.

Chambers, R. J. 1965. Edwards and Bell on business income. The Accounting Review (October): 731-741. (JSTOR link).

Chandar, N. and R. Bricker. 2002. Incentives, discretion, and asset valuation in closed-end mutual funds. Journal of Accounting Research (September): 1037-1070. (JSTOR link).

Chandra, U. and B. T. Ro. 2008. The role of revenue in firm valuation. Accounting Horizons (June): 199-222.

Chasteen, L. G. and C. R. Ransom. 2007. Including credit standing in measuring the fair value of liabilities - Let's pass this one to the shareholders. Accounting Horizons (June): 119-135.

Chen, L. H., D. M. Folsom, W. Paek and H. Sami. 2014. Accounting conservatism, earnings persistence, and pricing multiples on earnings. Accounting Horizons (June): 233-260.

Chen, L. H., J. Krishnan and H. Sami. 2015. Goodwill impairment charges and analyst forecast propertied. Accounting Horizons (March): 141-169.

Cheng, K. 2009. Fair value's 'how' meets 'when'. The CPA Journal (August): 26-29.

Cheng, K. 2011. Accounting for servicing assets: A reporting challenge for executives and financial statement users. The CPA Journal (October): 24-29.

Cheng, K. and S. Finney. 2016. The tangle of intangible assets and business combinations. The CPA Journal (January): 40-46.

Cheng, Q. 2005. The role of analysts’ forecasts in accounting-based valuation: A critical evaluation. Review of Accounting Studies 10(1): 5-31.

Cheung, J. K. and M. Li. 1992. A comment on "The valuation of R&D firms with R&D limited partnerships". The Accounting Review (April): 440-442. (JSTOR link).

Chiang, W., W. Stammerjohan and T. D. Englebrecht. 2014. Pricing target NOLs in mergers and acquisitions from the participating firms' perspective. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 32-42.

Choi, B., D. W. Collins and W. B. Johnson. 1997. Valuation implications of reliability differences: The case of nonpension postretirement obligations. The Accounting Review (July): 351-383. (JSTOR link).

Chow, C. W., K. Haddad, G. Singh and A. Wu. 2007. On using journal rank to proxy for an article's contribution or value. Issues In Accounting Education (August): 411-427.

Christensen, B. E., S. M. Grover and D. A. Wood. 2012. Extreme estimation uncertainty in fair value estimates: Implications for audit assurance. Auditing: A Journal of Practice & Theory 31(1): 127-146.

Christensen, P. O. 2007. Discussion of “Using accounting information for consumption planning and equity valuation”. Review of Accounting Studies 12(2-3): 257-269.

Christensen, P. O. and G. A. Feltham. 2009. Equity Valuation. Foundations and Trends in Accounting.

Chung, S. G., C. Lee and S. Mitra. 2016. Fair value accounting and reliability. The CPA Journal (July): 60-63.

Churyk, N. T. and B. Cripe. 2011. Goodwill impairment: Immediate write-offs. The CPA Journal (January): 28-31.

Clancy, D. K. and D.W. Johnson. 1999. Stockholder value, adaptation and asset management: A study of the U.S. electronics industry. Advances in Management Accounting (7): 203-216.

Clark, S., C. Jordan and M. Dugan. 2013. Using forensic analytics to evaluate the reliability of fair value reporting. Journal of Forensic & Investigative Accounting 5(1): 151-181.

Clinton, B. D. and A.H. Graves. 1999. Product value analysis: Strategic analysis over the entire product life cycle. Journal of Cost Management (May/June): 22-29. (Summary).

Clubb, C. and M. Walker. 2014. Payout policy relevance and accounting-based valuation. Abacus 50(4): 490-516.

Coes, H. V. 1932. Appraisals and property accounting. N.A.C.A. Bulletin (May 1): 1168-1175.

Cokins, G. 2004. Recommended readings - Economic value management: Applications and techniques by Eleanor Bloxham. Cost Management (January/February): 44.

Collins, D. W., M. Pincus and H. Xie. 1999. Equity valuation and negative earnings: The role of book value of equity. The Accounting Review (January): 29-61. (JSTOR link).

Collins, J., D. Kemsley and M. Lang. 1998. Cross-jurisdictional income shifting and earnings valuation. Journal of Accounting Research (Autumn): 209-229. (JSTOR link).

Collins, J. H. and D. Kemsley. 2000. Capital gains and dividend taxes in firm valuation: Evidence of triple taxation. The Accounting Review (October): 405-427. (JSTOR link).

Committee on Accounting Valuation Bases: Report. 1972. The Accounting Review (Supplement): 535-573. (JSTOR link). (Committee members are listed in the Front matter). (JSTOR link).

Coon, S. J. 1935. Devaluation and damages. The Accounting Review (September): 301-302. (JSTOR link).

Copeland, T. and P. Tufano. 2004. A real-world way to manage real options. Harvard Business Review (March): 90-99. (A binomial valuation model for a company's growth choices.).

Core, J. E. and C. M. Schrand. 1999. The effect of accounting-based debt covenants on equity valuation. Journal of Accounting and Economics (February): 1-34.

Core, J. E., W. R. Guay and A.Van Buskirk. 2003. Market valuations in the New Economy: An investigation of what has changed. Journal of Accounting and Economics (January): 43-67.

Coslor, E. 2016. Transparency in an opaque market: Evaluative frictions between "thick" valuation and "thin" price data in the art market. Accounting, Organizations and Society (50): 13-26.

Cotter, J. and S. Richardson. 2002. Reliability of asset revaluations: The impact of appraiser independence. Review of Accounting Studies 7(4): 435-457.

Crain, M. A. 2010. A competitive analysis of business valuation services. Journal of Accountancy (November): 36-40.

Crandall, A. L. 1985. A practical approach to valuing a closely held business. The Practical Accountant (March).

Crane, M. and R. A. Dyson. 2011. Estimating the fair value of investments in entities that calculate net value per share. The CPA Journal (March): 54-61.

Cruse, R. B. Jr.; E. L. Summers. 1965. Economics, accounting practice and Accounting Research Study No. 3. The Accounting Review (January): 82-88. (JSTOR link).

Cunningham, G. M. and S. Eriksen. 2008. Measuring and controlling value created in Endesa. IMA Educational Case Journal 1(1): 1-13.

Currie, E. M. 1974. Acquisition costing and the bargaining area. Management Accounting (September): 29-37.

Daley, L. A. 1984. The valuation of reported pension measures for firms sponsoring defined benefit plans. The Accounting Review (April): 177-198. (JSTOR link).

Damodaran, A. 2001. The Dark Side of Valuation. Prentice Hall.

Damodaran, A. 2002. Investment Valuation: Tools and Techniques for Determining the Value of Any Asset. John Wiley & Sons.

Damodaran, A. 2009. The Dark Side of Valuation: Valuing Young, Distressed, and Complex Businesses, 2nd Edition. FT Press.

Daniels, M. B. 1933. The valuation of fixed assets. The Accounting Review (December): 302-316. (JSTOR link).

Daniels, M. B. 1934. Principles of asset valuation. The Accounting Review (June): 114-121. (JSTOR link).

Darrough, M. and J. Ye. 2007. Valuation of loss firms in a knowledge-based economy. Review of Accounting Studies 12(1): 61-93.

Das, S., P. K. Sen and S. Sengupta. 1998. Impact of strategic alliances on firm valuation. The Academy of Management Journal 41(1): 27-41. (JSTOR link).

Davern, M. J. and C. L. Wilkin. 2010. Towards an integrated view of IT value measurement. International Journal of Accounting Information Systems 11(1): 42-60.

Davidson, W. N. III and D. L. Worrell. 1988. The impact of announcements of corporate illegalities on shareholder returns. The Academy of Management Journal 31(1): 195-200. (JSTOR link).

Davidson, W. N. III, D. L. Worrell and S. H. Garrison. 1988. Effect of strike activity on firm value. The Academy of Management Journal 31(2): 387-394. (JSTOR link).

Davis, A. K. 2002. 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): 445-477. (JSTOR link).

Davis, J. L. and S. S. Harrison. 2001. Edison in the Boardroom: How Leading Companies Realize Value from Their Intellectual Assets. John Wiley & Sons.

Davis-Friday, P. Y., L. B. Folami, C. Liu and H. F. Mittelstaedt. 1999. The value relevance of financial statement recognition vs. disclosure: Evidence from SFAS No. 106. The Accounting Review (October): 403-423. (JSTOR link).

De Jager, P. 2014. Fair value accounting, fragile bank balance sheets and crisis: A model. Accounting, Organizations and Society 39(2): 97-116.

De Vriend, G. K., P. A. Von der Heide and J. C. Steigstra. 2000. What are we worth? Strategic Finance (March): 56-60, 62. (Describes a method referred to as the consumer value measurement framework used to analyze marketing costs).

De Waal, A. 2001. Power of Performance Management: How Leading Companies Create Sustained Value. John Wiley & Sons.

DeAngelo, L. E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review (July): 400-420. (JSTOR link).

DeBruine, M. and P. R. Sopariwala. 2011. Capacity costs with time-based and use-based asset value attrition. Accounting Horizons (June): 337-356.

Dechow, P. M., L. A. Myers and C. Shakespeare. 2010. Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits. Journal of Accounting and Economics (February): 2-25.

Demirakos, E. G., N. C. Strong and M. Walker. 2004. What valuation models do analysts use? Accounting Horizons (December): 221-240.

Desai, H., S. Rajgopal and M. Venkatachalam. 2004. Value-glamour and accruals mispricing: One anomaly or two? The Accounting Review (April): 355-385. (JSTOR link).

Dial, R. 2007. Suggested guidelines for how to implement SSVS1 in your practice. Journal of Accountancy (September): 38-39. (Guidelines for business valuation).

Dietrich, J. R., M. S. Harris and K. A. MullerIII. 2000. The reliability of investment property fair value estimates. Journal of Accounting and Economics (October): 125-158.

Dietrich, M. O. 2005. Medical practices: A BV R^sub x^: Using an income approach to value health care practices gets the best results. Journal of Accountancy (November): 45-50.

DiGabriele, J. A. 2007. To have and to hold: An empirical investigation of preferences for valuation methods of closely held companies in the matrimonial court. Journal of Forensic Accounting 8(1-2): ?.

DiGabriele, J. A. 2008. The moderating effects of acquisition premiums in private corporations: An empirical investigation of relative S corporation and C corporation valuations. Accounting Horizons (December): 415-424.

Dillavou, E. R., H. R. Hatfield and J. R. Wildman. 1930. Is appreciation available for dividends? The Accounting Review (March): 15-28. (JSTOR link).

Dillon, G. J. 1979. Corporate asset revaluations: 1925-1934. The Accounting Historians Journal 6(1): 1-15. (JSTOR Link).

Donaldson, W. R. 1933. Cost or market, whichever is lower. N.A.C.A. Bulletin (October 15): 189-200.

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