Management And Accounting Web

Accounting for Goodwill Bibliography

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

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Abeysekera, I. 2016. Does the classification of intangibles matter? An equivalence testing. Advances in Accounting: Incorporating Advances in International Accounting (35): 135-142.

Albersmann, B. T. and R. Quick. 2020. The impact of audit indicators on the timeliness of goodwill impairments: Evidence from the German setting. Abacus 56(1): 66-103.

Andrews, W. T. Jr. 1981. The evolution of APB Opinion No. 17 Accounting for intangible assets; A study of the U.S. position on accounting for goodwill. The Accounting Historians Journal 8(1): 37-49.

Anthony, P. 1977. Goodbye goodwill - Hello share of the market. Management Accounting (June): 31-40.

Avallone, F. and A. Quagli. 2015. Insight into the variables used to manage the goodwill impairment test under IAS 36. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 107-114.

Ayres, D. R., J. L. Campbell and J. A. Chyz and J. E. Shipman. 2019. Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments. Review of Accounting Studies 24(4): 1214-1251.

Ayres, D. R., T. L. Neal, L. C. Reid and J. E. Shipman. 2019. Auditing goodwill in the post amortization era: Challenges for auditors. Contemporary Accounting Research 36(1): 82-107.

Ballwieser, W. 1996. Accounting treatments for goodwill and other intangible assets in Germany. Issues in Accounting Education (Fall): 479-481.

Barton, A. 2009. Double Accounting for Goodwill: A Problem Redefined by Martin Bloom. The Accounting Review (September): 1695-1697.

Betancourt, L. and J. H. Irving. 2019. The challenge of accounting for goodwill: Impact of a possible return to amortization. The CPA Journal (November): 46-51.

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.

Boyle, D. M. and B. W. Carpenter. 2011. Testing goodwill for impairment: An optional consideration of qualitative factors. The CPA Journal (November): 36-39.

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.

Boyle, D. M., B. Carpenter and D. P. Mahoney. 2015. The continuing saga of goodwill accounting. Management Accounting Quarterly (Fall): 1-8.

Boyle, D. M., B. W. Carpenter, N. Luciani and D. P. Mahoney. 2016. Goodwill impairment adequacy: Perspectives of accounting professionals. Management Accounting Quarterly (Summer): 11-20.

Brunovs, R. and R. J. Kirsch. 1991. Goodwill accounting in selected countries and the harmonization of international accounting standards. Abacus 27(2): 135-161.

Burke, M. J., D. M. Boyle and D. Mahoney. 2019. Goodwill accounting: The matter of serial nonimpairment. Management Accounting Quarterly (Spring): 1-9.

Caplan, D. H., S. K. Dutta and A. Z. Liu. 2018. Are material weaknesses in internal controls associated with poor M&A decisions? Evidence from goodwill impairment. Auditing: A Journal of Practice & Theory 37(4): 49-74.

Carcello, J. V., T. L. Neal, L. C. Reid and J. E. Shipman. 2020. Auditor independence and fair value accounting: An examination of nonaudit fees and goodwill impairments. Contemporary Accounting Research 37(1): 189-217.

Chung, B. H. and P. Hribar. 2021. CEO overconfidence and the timeliness of goodwill impairments. The Accounting Review (May): 221-259.

Clor-Proell, S. M., N. Brown, S. R. Stubben, B. J. White, E. Blankespoor, E. A. Gordon, M. R. Gujarathi, E. Henry and K. J. Merkley. 2022. Response by the Financial Reporting Policy Committee of the Financial and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill. Accounting Horizons (September): 1-19.

Colley, J. R. and A. G. Volkan. 1988. Accounting for goodwill. Accounting Horizons (March): 35-41.

Courtis, J. K. 1983. Business goodwill: Conceptual clarification via accounting, legal and etymological perspectives. The Accounting Historians Journal 10(2): 1-38.

Devalle, A., F. Rizzato and D. Busso. 2016. Disclosure indexes and compliance with mandatory disclosure - The case of intangible assets in the Italian market. Advances in Accounting: Incorporating Advances in International Accounting (35): 8-25.

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.

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.

Frucot, V. G., L. G. Jordan and M. I. Lebow. 2004. A & B Companies: Impairment of goodwill. Issues in Accounting Education (August): 369-376.

Ghosh, A. and C. Xing. 2021. Goodwill impairment and audit effort. Accounting Horizons (December): 83-103.

Gibson, R. W. and J. R. Francis. 1975. Accounting for goodwill - A study in permissiveness. Abacus 11(2): 167-171.

Glaum, M., W. R. Landsman and S. Wyrwa. 2018. Goodwill impairment: The effects of public enforcement and monitoring by institutional investors. The Accounting Review (November): 149-180.

Golden, J., L. Sun and J. H. Zhang. 2018. Corporate social responsibility and goodwill impairment. Accounting and the Public Interest (18): 1-28.

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.

Gu, F. and B. Lev. 2011. Overpriced shares, ill-advised acquisitions, and goodwill impairment. The Accounting Review (November): 1995-2022.

Hogan, M. V. and L. J. Matuszewski. 2015. Good will come of goodwill, but accounting depends. The CPA Journal (June): 44-49.

Hughes, H. P. 1982. Goodwill in Accounting: A History of the Issues and Problems. Georgia State University.

Huikku, J., J. Mouritsen and H. Silvola. 2017. Relative reliability and the recognisable firm: Calculating goodwill impairment value. Accounting, Organizations and Society (56): 68-83.

Johnston, J. A., L. Sun and J. H. Zhang. 2018. Environmental uncertainty, managerial ability, goodwill impairment, and earnings management. Journal of Forensic & Investigative Accounting 10(3): 392-421.

Journal of Accountancy. FASB proposes goodwill evaluation relief for some private companies, NFPs. Journal of Accountancy (February): 7.

Journal of Accountancy. 2021. FASB provides goodwill triggering relief for private companies, NFPs. Journal of Accountancy (April/May): 7.

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

Li, K. K. and R. G. Sloan. 2017. Has goodwill accounting gone bad? Review of Accounting Studies 22(2): 964-1003.

Linsmeier, T. J. and E. Wheeler. 2021. The debate over subsequent accounting for goodwill. Accounting Horizons (June): 107-128.

Lonergan, W. 2009. Discussion of Bloom. Abacus 45(3): 390-396.

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.

McNellis, C. J. and W. R. Teets. 2019. Is a reported goodwill impairment loss really a goodwill impairment loss? A financial reporting case on evaluating the efficacy of authoritative guidance. Issues in Accounting Education (August): 59-69.

McNellis, C. J. and W. R. Teets. 2019. Erratum: Is a reported goodwill impairment loss really a goodwill impairment loss? A financial reporting case on evaluating the efficacy of authoritative guidance. Issues in Accounting Education (November): 55.

McNellis, C. J., R. F. Premuroso and R. E. Houmes. 2015. Using the codification to research a complex accounting issue: The case of goodwill impairment at Jackson Enterprises. Issues in Accounting Education (February): 35-46.

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.

Murphy, M. L. 2022. Goodwill triggering event alternative provides relief to some companies: Learn how FASB's goodwill accounting alternative for evaluating triggering events can make financial reporting easier for private companies and not-for-profit entities beyond the pandemic. Journal of Accountancy (June): 1-5.

Nobes, C. 1992. A political history of goodwill in the U.K.: An illustration of cyclical standard setting. Abacus 28(2): 142-167.

Nurnberg, H. 2000. Biblical basis of forty-year goodwill amortization. The Accounting Historians Journal 27(2): 165-175.

Peasnell, K. V. 1996. A U.K. perspective on accounting for goodwill and other intangibles. Issues in Accounting Education (Fall): 487-489.

Peasnell, K. V. 1996. Reply. Issues in Accounting Education (Fall): 501.

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.

Rashty, J. 2018. The new guidance for goodwill impairment. The CPA Journal (September): 48-51.

Rees, D. A. and T. D. Jones. 2012. The continuing evolution of accounting for goodwill. The CPA Journal (January): 30-33.

Romano, M. B. 1975. Goodwill ... A dilemma. Management Accounting (July): 39-44.

Sakurai, H. 1996. A Japanese perspective on accounting for goodwill and intangibles. Issues in Accounting Education (Fall): 483-486.

Sakurai, H. 1996. Reply. Issues in Accounting Education (Fall): 499.

Simon, S. I. 1956. Court decisions concerning goodwill. The Accounting Review (April): 272-277.

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.

Sun, L. 2016. Managerial ability and goodwill impairment. Advances in Accounting: Incorporating Advances in International Accounting (32): 42-51.

Virgil, R. L. Jr. 1963. The purpose of the buyer as a guide in accounting for goodwill. N.A.A. Bulletin (April): 33-39.

Walker, G. T. 1938. Goodwill on financial Statements. The Accounting Review (June): 174-182.

Walker, G. T. 1938. Nonpurchased goodwill. The Accounting Review (September): 253-259.

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.