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Goodwill — An Example of Puzzle‐Solving in Accounting

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References

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Cited by

1992A Political History of Goodwill in the U.K.: An Illustration of Cyclical Standard Setting47 cited
1993Accounting for Intangibles: A Theoretical Perspective36 cited
2013Assessing the Value Relevance of Goodwill Impairment Considering Country-Specific Factors: Evidence from EU Listed Companies26 cited
1990The rationale for accounting for goodwill25 cited
2015Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting?20 cited
2018Goodwill accounting standards in the United Kingdom, the United States, France, and Japan17 cited
1996International variations in the accounting and tax treatments of goodwill and the implications for research17 cited

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