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.
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.
Aboody, D., J. Hughes and J. Liu. 2002. Measuring value relevance in a (possibly) inefficient market. Journal of Accounting Research (September): 965-986.
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.
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.
Allee, K. D., D. Erickson, A. M. Esplin and T. L. Yohn. 2020. The characteristics, valuation methods, and information use of valuation specialists. Accounting Horizons (September): 23-38.
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., 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.
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.
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.
Bach, C. and P. O. Christian. 2016. Consumption-based equity valuation. Review of Accounting Studies 21(4): 1149-1202.
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.
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.
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.
Barth, M. E. and W. R. Landsman. 2018. Using fair value earnings to assess firm value. Accounting Horizons (December): 49-58.
Barth, M. E., K. Li and C. G. McClure. 2023. Evolution in value relevance of accounting information. The Accounting Review (January): 1-28.
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.
Bauckloh, T., I. Hardeck, K. K. Inger, P. Wittenstein and B. Zwergel. 2021. Spillover effects of tax avoidance on peers' firm value. The Accounting Review (July): 51-79.
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.
Beaver, W. H. 2012. Accounting for Value by Stephen Penman. The Accounting Review (March): 706-709.
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.
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).
Benson, B. B., A. Aljabr and G. Kapanowski. 2023. Valuation excellence: What it can and should mean in capturing cost improvement. Cost Management (July/August): 22-26.
Bethel, S. K. 2009. Business Valuation Rules of Thumb and Formula Resource Guide: An Invaluable Guide for Valuing Hundreds of Different Businesses. Mattatall Press.
Bhojraj, S. 2020. Stock compensation expense, cash flows, and inflated valuations. Review of Accounting Studies 25(3): 1078-1097.
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.
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.
Bierman, H. Jr. 1971. Discounted cash flows, price level adjustments and expectations. The Accounting Review (October): 693-699.
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.
Binder, C. 2017. Valuing professional service firms. The CPA Journal (December): 18.
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.
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.
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.
Boer, G. B. 1991. Making accounting a value-added activity. Management Accounting (August): 36-41.
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.
Botosan, C. A. and A. A. Huffman. 2015. Decision-useful asset measurement from a business valuation perspective. Accounting Horizons (December): 757-776.
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.
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.
Brief, R. P. 1969. An econometric analysis of goodwill: Some findings in a search for valuation rules. The Accounting Review (January): 20-26.
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.
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.
Brochet, F., P. Limbach and M. Schmid. 2021. CEO tenure and firm value. The Accounting Review (November): 47-71.
Bromwich, M. and M. C. Wells. 1983. The usefulness of a measure of wealth. Abacus 19(2): 119-129.
Brooks, L. Z. 2020. Audit firm tenure, corporate tax avoidance, and firm value. Journal of Forensic & Investigative Accounting 12(1): 109-137.
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.
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.
Call, A. C., M. Hewitt, T. Shevlin and T. L. Yohn. 2016. Firm-specific estimates of differential persistence and their incremental usefulness for forecasting and valuation. The Accounting Review (May): 811-833.
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.
Canning, J. B. 1929. Hatfield's paradox. The Accounting Review (June): 111-115.
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.
Carsberg, B. 1969. On the linear programming approach to asset valuation. Journal of Accounting Research (Autumn): 165-182.
Carsberg, B. V. 1966. The contribution of P. D. Leake to the theory of goodwill valuation. Journal of Accounting Research (Spring): 1-15.
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.
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.
Cedergren, M. C., C. Chen and K. Chen. 2019. The implications of unrecognized asset value on the relation between market valuation and debt valuation adjustment. Review of Accounting Studies 24(2): 426-455.
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.
Chandar, N. and R. Bricker. 2002. Incentives, discretion, and asset valuation in closed-end mutual funds. Journal of Accounting Research (September): 1037-1070.
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.
Chen, P. F. and G. Zhang. 2007. Segment profitability, misvaluation, and corporate divestment. The Accounting Review (January): 1-26.
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.
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.
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, 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.
Christensen, P. O. and H. Frimor. 2020. Public information and efficient capital investments: Implications for the cost of capital and firm values. The Accounting Review (September): 57-93.
Churyk, N. T. and B. Cripe. 2011. Goodwill impairment: Immediate write-offs. The CPA Journal (January): 28-31.
Cianciaruso, D., I. Marinovic and K. Smith. 2023. Asymmetric disclosure, noise trade, and firm valuation. The Accounting Review (September): 215-240.
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.
Collins, J., D. Kemsley and M. Lang. 1998. Cross-jurisdictional income shifting and earnings valuation. Journal of Accounting Research (Autumn): 209-229.
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.
Committee on Accounting Valuation Bases: Report. 1972. The Accounting Review (Supplement): 535-573. (Committee members are listed in the Front matter).
Coon, S. J. 1935. Devaluation and damages. The Accounting Review (September): 301-302.
Cooper, L. A., J. A. DiGabriele, R. A. Riley, Jr. and T. L. Sorensen. 2021. Company-specific risk and small company valuation. Journal of Forensic Accounting Research 6(1): 33-56.
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).
Cruse, R. B. Jr.; E. L. Summers. 1965. Economics, accounting practice and Accounting Research Study No. 3. The Accounting Review (January): 82-88.
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.
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.
Daniels, M. B. 1934. Principles of asset valuation. The Accounting Review (June): 114-121.
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.
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.
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.
Davila, A. and M. Guasch. 2022. Managers' body expansiveness, investor perceptions, and firm forecast errors and valuation. Journal of Accounting Research (May): 517-563.
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.
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.
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.
DeBruine, M. and P. R. Sopariwala. 2011. Capacity costs with time-based and use-based asset value attrition. Accounting Horizons (June): 337-356.
Demirakos, E. G., N. C. Strong and M. Walker. 2004. What valuation models do analysts use? Accounting Horizons (December): 221-240.
Demski, J. S., H. Lin and D. E. M. Sappington. 2008. Asset revaluation regulation with multiple information sources. The Accounting Review (July): 869-891.
Desai, H., S. Rajgopal and M. Venkatachalam. 2004. Value-glamour and accruals mispricing: One anomaly or two? The Accounting Review (April): 355-385.
Dial, R. 2007. Suggested guidelines for how to implement SSVS1 in your practice. Journal of Accountancy (September): 38-39. (Guidelines for business valuation).
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.
DiGabriele, J. A. and R. A. Riley Jr. 2018. Scratchpad: A private company business valuation case. Journal of Forensic Accounting Research 3(1): A16-A36.
Dillavou, E. R., H. R. Hatfield and J. R. Wildman. 1930. Is appreciation available for dividends? The Accounting Review (March): 15-28.
Dillon, G. J. 1979. Corporate asset revaluations: 1925-1934. The Accounting Historians Journal 6(1): 1-15.
Donaldson, W. R. 1933. Cost or market, whichever is lower. N.A.C.A. Bulletin (October 15): 189-200.
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.
Drymiotes, G. and T. Hemmer. 2013. On the stewardship and valuation implications of accrual accounting systems. Journal of Accounting Research (May): 281-334.
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. (Summary).
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