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.

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. (JSTOR link).

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.

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

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.

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. (JSTOR link).

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. (JSTOR link).

Esquerre, P. 1913. Goodwill, patents, trade-marks, copyrights and franchises. Journal of Accountancy (January): 21-34.

Freeman, H. C. 1921. Some considerations involved in the valuation of goodwill. Journal of Accountancy (October): 247-264.

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

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

Gore, R. and D. Zimmerman. 2010. Is goodwill an asset? The CPA Journal (June): 46-48.

Grinyer, J. R. and A. Russell. 1992. Goodwill - An example of puzzle-solving in accounting - A comment. Abacus 28(1): 107-112.

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.

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

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., 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.

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

Skinner, D. J. 2008. Discussion of “The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting”. Journal of Accounting and Economics (August): 282-288.

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. (JSTOR link).

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

Walton, S. 1918. What is goodwill worth?, Wrong posting of a correct entry. Journal of Accountancy (November): 384-390.

Weinwurm, E. H. 1971. Modernizing the goodwill concept. Management Accounting (December): 31-34.

Wines, G. and C. Ferguson. 1993. An empirical investigation of accounting methods for goodwill and identifiable intangible assets: 1985 to 1989. Abacus 29(1): 90-105.