Goodwill, profitability, and the market value of the firm
Tài liệu tham khảo
Accounting Principles Board (APB), 1970, Business Combinations
Accounting Principles Board (APB), 1970, Intangible Assets
Benston, 1985, The validity of profits-structure studies with particular reference to the FTC's line of business data, The American Economic Review, 75, 37
Bernard, 1987, Cross-sectional dependence and problems in inference in market-based accounting research, Journal of Accounting Research, 25, 1, 10.2307/2491257
Bierman, 1992, In defense of accounting information, Financial Analysts Journal, 48, 81, 10.2469/faj.v48.n3.81
Chauvin, 1993, Advertising, r & d expenditures and the market value of the firm, Financial Management, 22, 128, 10.2307/3665583
Christie, 1987, On cross-sectional analysis in accounting research, Journal of Accounting and Economics, 9, 231, 10.1016/0165-4101(87)90007-3
Colley, 1988, Accounting for goodwill, Accounting Horizons, 2, 35
Davis, 1992, Goodwill accounting: Time for an overhaul, Journal of Accountancy, 173, 75
Duvall, 1992, Can investors unravel the effects of goodwill accounting?, Accounting Horizons, 6, 1
Falk, 1977, Imperfect markets and the nature of goodwill, Journal of Business, Finance and Accounting, 44, 443, 10.1111/j.1468-5957.1977.tb00727.x
Falk, 1979, Business combination decisions: A U.S./Canada case study, Decision Sciences, 10, 604, 10.1111/j.1540-5915.1979.tb00050.x
Falk, 1977, Amortization of advertising expenditures, Journal of Accounting Research, 15, 12, 10.2307/2490553
Fama, 1993, Common risk factors in the returns on stocks and bonds, Journal of Financial Economics, 33, 3, 10.1016/0304-405X(93)90023-5
Fisher, 1983, On the misuse of accounting rates of return to inter monopoly profits, The American Economic Review, 73, 82
Financial Accounting Standards Board (FASB), 1980, Elements of Financial Statements
Financial Accounting Standards Board (FASB), 1985, Elements of Financial Statements
Hirschey, 1986, Mergers, buyouts and fakeouts, The American Economic Review, 76, 317
Hirschey, 1985, Amortization policy for advertising and research and development expenditures, Journal of Accounting Research, 326, 10.2307/2490921
Kmenta, 1986
Lustgarten, 1987, Mobility barriers and Tobin's, Journal of Business, 60, 519, 10.1086/296411
Nelson, 1953, The momentum theory of goodwill, The Accounting Review, 28, 491
Mace, 1962
Modigliani, 1958, The cost of capital, corporation finance and the theory of investment, The American Economic Review, 48, 261
Ross, 1983, Accounting and economics, The Accounting Review, 58, 375
Securities and Exchange Commission (SEC), 1972, Accounting Series Release No. 125
Tearney, 1973, Accounting for goodwill: A realistic approach, Journal of Accountancy, 136, 41
Thomadakis, 1977, A value-based test of profitability and market structure, Review of Economics and Statistics, 59, 179, 10.2307/1928814
Wyatt, 1991, The SEC says: Mark to market!, Accounting Horizons, 5, 80