Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Financial
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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.
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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.
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Ghosh, A. and C. Xing. 2021. Goodwill impairment and audit effort. Accounting Horizons (December): 83-103.
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Hughes, H. P. 1982. Goodwill in Accounting: A History of the Issues and Problems. Georgia State University.
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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.
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Lonergan, W. 2009. Discussion of Bloom. Abacus 45(3): 390-396.
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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.
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Sakurai, H. 1996. A Japanese perspective on accounting for goodwill and intangibles. Issues in Accounting Education (Fall): 483-486.
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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.
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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.
Zeigler, N. 2023. Goodwill impairment analysis. Strategic Finance (November): 17-19.