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.

Barker, R. and S. Schulte. 2017. Representing the market perspective: Fair value measurement for non-financial assets. Accounting, Organizations and Society (56): 55-67.

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.

Botzem, S. and L. Dobusch. 2017. Financialization as strategy: Accounting for inter-organizational value creation in the European real estate industry. Accounting, Organizations and Society (59): 31-43.

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.

Buchele, R. 1962. How to evaluate a firm. California Management Review (Fall): 5-16.

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).

Burke, Q. L. and T. V. Eaton. 2016. Le Beau Footwear: A business valuation case for a privately held firm. Issues in Accounting Education (November): 439-447.

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, B. W. and D. P. Mahoney. 2017. Applying the equity method under ASU 2016-07. The CPA Journal (February): 56-59.

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.

Dong, M., S. Ryan and X. Zhang. 2014. Preserving amortized costs within a fair-value-accounting framework: Reclassification of gains and losses on available-for-sale securities upon realization. Review of Accounting Studies 19(1): 242-280.

Downs, T. W. and K. A. Shriver. 1992. The analytical derivation and empirical test of a tax-adjusted fundamental value model. Journal of Accounting Research (Studies on Accounting and Taxation): 77-98. (JSTOR link).

D'Souza, J., J. Jacob and N. S. Soderstrom. 2000. Nuclear decommissioning costs: The impact of recoverability risk on valuation. Journal of Accounting and Economics (April): 207-230.

Dummer, W., M. Masters and D. Swenson. 2015. Delivering customer value through value analysis. Cost Management (March/April): 17-24.

Dutta, S. and R. Lawson. 2008. Broadening value chain analysis for environmental factors. Cost Management (March/April): 5-14.

Dutta, S. and S. Reichelstein. 1999. Asset valuation and performance measurement in a dynamic agency setting. Review of Accounting Studies 4(3-4): 235-258.

Easton, P. D. 1985. 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): 54-77. (JSTOR link).

Easton, P. D. 1998. Discussion of revalued financial, tangible, and intangible assets: Association with share prices and non-market-based value estimates. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 235-247. (JSTOR link).

Eaton, T. V. and J. B. Williams. 1998. Valuing deferred tax assets under SFAS 109. Management Accounting (March): 46-50.

Eccher, E. A. 1998. Discussion of the value relevance of intangibles: The case of software capitalization. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 193-198. (JSTOR link).

Eccher, E. A., K. Ramesh and S. R. Thiagarajan. 1996. Fair value disclosures by bank holding companies. Journal of Accounting and Economics (August-December): 79-117.

Eccles, R., R. Herz, M. Keegan and D. Phillips. 2001. The Value Reporting Revolution: Moving Beyond the Earnings Game. John Wiley & Sons.

Edmonds, D. M. 1973. A value analysis model. Management Accounting (April): 28-30.

Edwards, E. O. 1975. The state of current value accounting. The Accounting Review (April): 235-245. (JSTOR link).

Edwards, E. O. and P. W. Bell. 1961. The Theory and Measurement of Business Income. Review by W. J. Schlatter. (JSTOR link). For a discussion of this book, see Chambers, R. J. 1965. Edwards and Bell on business income. The Accounting Review (October): 731-741. (JSTOR link).

Edwards, J. R. and A. Warman. 1981. Discounted cash flow and business valuation in a nineteenth century merger: A Note. The Accounting Historians Journal 8(2): 37-50. (JSTOR link).

El-Gazzar, S., R. A. Jacob and S. P. McGregor. 2015. The relative and incremental valuation effects of embedded value disclosure by life insurers: Evidence from cross-listed firms in the U. S. Accounting Horizons (June): 327-339.

Elbing, A. O. Jr. 1970. The value issue of business: The responsibility of the businessman. The Academy of Management Journal 13(1): 79-89. (JSTOR link).

Emery, K. G. 1951. Should goodwill be written off? The Accounting Review (October): 560-567. (JSTOR link).

Englebrecht, T. D. and B. Dowis. 2013. Qualified conservation easements: An analysis of the valuation issues and perpetuity requirements. The CPA Journal (August): 49-55.

Englebrecht, T. D. and R. W. Jamison, Jr. 1979. An empirical inquiry into the role of the tax court in the valuation of property for charitable contribution purposes. The Accounting Review (July): 554-562. (JSTOR link).

Enis, C. R. 1988. The impact of current-value data on the predictive judgments of investors. Accounting, Organizations and Society 13(2): 123-145.

Entwistle, G. and I. Bastiaansen. 2015. Variations in P/E: The price-earnings ratio is a simple calculation in theory, but it takes many forms in practice. Strategic Finance (November): 48-53.

Enz, C. A. 1988. The role of value congruity in intraorganizational power. Administrative Science Quarterly 33(2): 284-304. (JSTOR link).

Epstein, R. C. 1933. Valuation and other problems connected with the study of corporate profits. The Accounting Review (June): 93-98. (JSTOR link).

Faupel, C. 2012. Value-based performance management. Advances in Management Accounting (20): 187-208.

Faupel, C. and R. Michels. 2014. Value-based risk management: Costs and benefits. Advances in Management Accounting (24): 239-257.

Feltham, G. A. 1968. The value of information. The Accounting Review (October): 684-696. (JSTOR link).

Feltham, G. A. and J. A. Ohlson. 1999. Residual earnings valuation with risk and stochastic interest rates. The Accounting Review (April): 165-183. (JSTOR link).

Feltham, G. A., J. S. Hughes and D. A. Simunic. 1991. Empirical assessment of the impact of auditor quality on the valuation of new issues. Journal of Accounting and Economics (December): 375-399.

Fera, N. 1997. Using shareholder value to evaluate strategic choices. Management Accounting (November): 47-51. (Summary).

Ferguson, C., F. Finn and J. Hall. 2005. Electronic commerce investments, the resource-based view of the firm, and firm market value. International Journal of Accounting Information Systems 6(1): 5-29.

Fernandez, P. 2007. Company valuation methods: The most common errors in valuations. (SSRN Link).

Fisher, I. and A. C. Littleton. 1930. General comments. The Accounting Review (March): 55-59. (JSTOR link).

Flamholtz, E. 1971. A model for human resource valuation: A stochastic process with service rewards. The Accounting Review (April): 253-267. (JSTOR link).

Foley, N. H. 1942. Plant values and their effect on costs and inventory valuations. N.A.C.A. Bulletin (September 15): 57-64.

Foster, L. O., H. R. Hatfield and J. R. Wildman. 1930. Is appreciation a depreciating element? The Accounting Review (March): 44-55. (JSTOR link).

Foster, T. W. III, P. R. Koogler and D. Vickrey. 1991. Valuation of executive stock options and the FASB proposal. The Accounting Review (July): 595-610. (JSTOR link).

Foster, T. W. III, P. R. Koogler and D. Vickrey. 1993. Valuation of executive stock options and the FASB proposal: An extension. The Accounting Review (January): 184-189. (JSTOR link).

Francis, J. R., K. Reichelt and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review (January): 113-136. (JSTOR Link).

Fraser, E. 1925. Some problems in loan valuation simplified. Journal of Accountancy (December): 438-441.

Fraser, I. A. 1988. Deprival value or value to the owner? - A clarification. Abacus 24(1): 86-89.

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

Friedman, J. P. 2012. Offers as market value in an estate tax matter: A better indicator than the traditional appraisal methodology. The CPA Journal (June): 50-53.

Fryxell, C. A. 1930. Should appreciation be brought into the accounts? The Accounting Review (June): 157-158. (JSTOR link).

Fuglister, J. and R. Bloom. 2008. Analysis of SFAS 157, fair value measurements. The CPA Journal (January): 36-39.

Fukui, Y. 2008. Value relevance study-relevant for what?- and beyond: Changing equity premium and empirical research. Accounting Horizons (December): 439-440.

Fung, S. Y. K., L. Su and X. Zhu. 2010. Price divergence from fundamental value and the value relevance of accounting information. Contemporary Accounting Research 27(3): 829-854.

Gao, L., S. H. Xu and M. O. Ball. 2012. Managing an available-to-promise assembly system with dynamic short-term pseudo-order forecast. Management Science (April): 770-790.

Garman, M. B. and J. A. Ohlson. 1980. Information and the sequential valuation of assets in arbitrage-free economies. Journal of Accounting Research (Autumn): 420-440. (JSTOR link).

Garver, R. 1932. The evaluation of a certain type of property. The Accounting Review (March): 70-74. (JSTOR link).

Gavious, I. 2007. Accounting software assets: A valuation model for software. Journal of Information Systems (Fall): 117-132.

Gavious, I. and M. Russ. 2009. The valuation implications of human capital in transactions on and outside the exchange. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 165-173.

Ge, W., D. H. Drury, S. Fortin, F. Liu and D. Tsang. 2010. Value relevance of disclosed related party transactions. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 134-141.

Georgeson, W. D. 1976. Valuing a going-concern. Management Accounting (June): 26-28.

Ghicas, D. and V. Pastena. 1989. The acquisition value of oil and gas firms: The role of historical costs, reserve recognition accounting, and analysts' appraisals. Contemporary Accounting Research 6(1): 125-142.

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.

Gleason, C. A., W. B. Johnson and H. Li. 2013. Valuation model use and the price target performance of sell-side equity analysts. Contemporary Accounting Research 30(1): 80-115.

Gode, D. and J. Ohlson. 2004. Accounting-based valuation with changing interest rates. Review of Accounting Studies 9(4): 419-441.

Goedl, P. A. 2013. IFRS framework-based case study: Barrick Gold Corporation - Goodwill for gold. Journal of Accounting Education 31(4): 383-399.

Goldschmidt, Y. and S. Smidt. 1969. Valuing the firm's durable assets for managerial information. The Accounting Review (April): 317-329. (JSTOR link).

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

Goncharov, I. and S. van Triest. 2014. Unintended consequences of changing accounting standards: The case of fair value accounting and mandatory dividends. Abacus 50(3): 341-367.

Goodman, L. and J. A. Soled. 2011.Asset valuations, tax basis, and new estate planning considerations. The CPA Journal (September): 50-51.

Govindaraj, S. and R. T. S. Ramakrishnan. 2001. Accounting earnings processes, inter-temporal incentives and their implications for valuation. Review of Accounting Studies 6(4): 427-457.

Graham, R. F. 1940. Valuation for profit determination. The Accounting Review (June): 145-165. (JSTOR link).

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

Graves, O. F. 1989. Walter Mahlberg's valuation theory: An anomaly in the development of inflation accounting. Abacus 25(1): 22-30.

Green, J. E. 1972. Developing capitalization rates. Management Accounting (September): 33-36, 42.

Greene, M. 2014. Minority interest discounts: Are they appropriate in valuing noncontrolling interest in real estate holding companies? The CPA Journal (March): 48-50.

Gregory, M. and R Marino. 2013. Tax practice corner. IRS oversight of CPAs who provide valuation services. Journal of Accountancy (December): 66-67.

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

Grove, H., T. Cook and L. Victoravich. 2008. Frosty Footwear, Inc.: Business valuations. IMA Educational Case Journal 1(2): 1-12.

Grove, H. D., F. H. Selto and G. Hanbery. 1990. The effect of information system intangibles on the market value of the firm. Journal of Information Systems (Fall): 36-47.

Guay, W. 2000. Discussion of 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): 43-51. (JSTOR link).

Guenther, D. A. and R. C. Sansing. 2000. Valuation of the firm in the presence of temporary book-tax differences: The role of deferred tax assets and liabilities. The Accounting Review (January): 1-12. (JSTOR link).

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.

Guthie, K., J. H. Irving and J. Sokolowsky. 2011. Accounting choice and the fair value option. Accounting Horizons (September): 487-510.

Guthmann, H. G. 1930. Actuarial versus sinking fund type formula for valuation. The Accounting Review (September): 226-230. (JSTOR).

Gynther, R. S. 1969. Some "conceptualizing" on goodwill. The Accounting Review (April): 247-255. (JSTOR link).

Hall, T. P. and L. H. Robertson. 1964. Evaluating value analysis. N.A.A. Bulletin (February): 32.

Hall, T. W. 1982. An empirical test of the effect of asset aggregation on valuation accuracy. Journal of Accounting Research (Spring): 139-151. (JSTOR link).

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).

Handy, C. B. 1974. The conversion option: A proposed method of valuation. Management Accounting (June): 38-42.

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. (See What is a Business Valuation?).

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

Harvard Business Review. 1923. Summaries of business research: Going value as an element in the valuation of public utility properties. Harvard Business Review (April): 359-367.

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).

Hwang, L. and W. Lee. 2013. Stock return predictability of residual-income-based valuation: Risk or mispricing. Abacus 49(2): 219-241.

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.

He, X. T. J. Wong and D. Young. 2012. Challenges for implementation of fair value accounting in emerging markets: Evidence from China. Contemporary Accounting Research 29(2): 538-562.

Healy, P. M. and K. G. Palepu. 2012. Business Analysis Valuation: Using Financial Statements, 5th edition. South-Western.

Heinrichs, N., D. Hess, C. Homburg, M. Lorenz and S. Sievers. 2013. Extended dividend, cash flow, and residual income valuation models: Accounting for deviations from ideal conditions. Contemporary Accounting Research 30(1): 42-79.

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.

Henderson, S. and J. Goodwin. 1992. The case against asset revaluations. Abacus 28(1): 75-87.

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).

Holthausen, R. W. and M. E. Zmijewsk. 2014. Corporate Valuation: Theory, Evidence & Practice. Cambridge Business Publisher.

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.

Horwitz, B. 1989. Discussion of "Attributes of industry, industry segment and firm-specific information in security valuation". Contemporary Accounting Research 5(2): 615-619.

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

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

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.

Hughes, J. S. 1989. Discussion of "The valuation of initial public offerings". Contemporary Accounting Research 5(2): 519-525.

Hull, G. L. 1927. Plant appraisals - Their treatment in the accounts. The Accounting Review (December): 303-326. (JSTOR link).

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.

Israeli, D. 2015. Recognition versus disclosure: Evidence from fair value of investment property. Review of Accounting Studies 20(4): 1457-1503.

James, C. C. 1915. Valuation of public utilities for rate-making purposes. Journal of Accountancy (September): 173-178.

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

Jan, C. and J. A. Ou. 2012. Negative-book-value firms and their valuation. Accounting Horizons (March): 91-110.

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).

Johnstone, D. 2016. Editorial: Advances in equity valuation: Research on accounting valuation. Abacus 52(1): 1-4.

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, C. E., S. J. Clark and G. R. Pate. 2013. The debate over fair value reporting: Fact or fiction? Using Benford's law to find answers. The CPA Journal (February): 46-51.

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

Journal of Accountancy. 1908. Life insurance and valuations. Journal of Accountancy (January): 243-239.

Journal of Accountancy. 1912. How property is valued. Journal of Accountancy (February): 153-154.

Journal of Accountancy. 2007. Statement of Financial Accounting Standards No. 159 - The Fair Value Option for Financial Assets and Financial Liabilities. Journal of Accountancy (April): 92-97.

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

Jung, B., H. Pourjalali, E. Wen and S. J. Daniel. 2013. The association between firm characteristics and CFO's opinions on the fair value option for non-financial assets. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 255-266.

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.

Kempner, J. J. 1952. Revaluation and depreciation of plant assets. The Accounting Review (October): 506-513. (JSTOR link).

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.

Kiechle, D. and N. Lampenius. 2012. Inflation and the constant growth model: Reconciling the literature. Abacus 48(4): 518-538.

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. 2013. "So you need an appraisal?" Strategic Finance (September): 24-30.

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.

Konchitchki, Y., 2016. Accounting valuation and cost of capital dynamics: Theoretical and empirical macroeconomic aspects. Discussion of Callen. Abacus 52(1): 26-34.

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).

Krinsky, I. and W. Rotenberg. 1989. The valuation of initial public offerings. Contemporary Accounting Research 5(2): 501-515.

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.

Kuhner, C. and C. Pelger. 2015. On the relationship of stewardship and valuation - An analytical viewpoint. Abacus 51(3): 379-411.

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. (See What is a Business Valuation?).

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

Laessig, R. E., E. R. Glaser and P. F. Ricci. 1975. A retrospective study on the influence of a state park-lake on land value, from the time of land acquisition to reservoir filling. Decision Sciences 6(4): 775-785.

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.

Lange, C. D., J. M. Fornaro and R. J. Buttermilch. 2014. Qualitative assessment of impairment for goodwill and other indefinite-lived intangibles. The CPA Journal (June): 22-29.

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, C. and M. S. Park. 2013. Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 218-231.

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).

Lee, E., M. Walker and C. Zeng. 2014. Do Chinese government subsidies affect firm value? Accounting, Organizations and Society 39(3): 149-169.

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, T. 1996. Income and Value Measurement, 3rd edition revised. Thomson.

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).

Lev, B. and F. Gu. 2016. The End of Accounting and the Path Forward for Investors and Managers. Wiley.

Li, F., M. Minnis, V. Nagar and M. Rajan. 2014. Knowledge compensation, and firm value: An empirical analysis of firm communication. Journal of Accounting and Economics (August): 96-116.

Lieberman, M. J. 2015. It's amazing what CPAs can do: Valuation is an old practice but a new specialty. The CPA Journal (July): 80.

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).

Lyle, M. R. 2016. Valuation: Accounting for risk and the expected return. Discussion of Penman. Abacus 52(1): 131-139.

A-L  |  M-Z