Accounting for goodwill: An examination of factors influencing management preferences

Accounting and Business Research

Volumn 30, Issue 3, 2000, Pages 213-225

  Gore, Pelham ^a   Taib, Fauziah M ^b   Taylor, Paul A ^a  

^a LANCASTER UNIVERSITY   (United Kingdom)

^b SCHOOL OF PHYSICS   (Malaysia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0001959457     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.2000.9728937     Document Type: Article

References (40)

1. Accounting Standards Board (1993). Goodwill and Other Intangible Assets. Discussion paper. London: ASB
2. Accounting Standards Board (1995). Goodwill and Intangible Assets. Working paper. London: ASB.
3. Accounting Standards Board (1996). Goodwill and Intangible Assets. Financial Reporting Exposure Draft 12 (June). London: ASB.
4. Accounting Standards Board (1997). Goodwill and Intangible Assets. Financial Reporting Exposure Standard 10 (December). London: ASB.
5. Accounting Standards Committee (1984). Accounting for Goodwill SSAP 22 (December). London: ASC.
6. Accounting Standards Committee (1990a). Accounting for Goodwill. Exposure Draft 47 (February). London: ASC.
7. Accounting Standards Committee (1990b). Consolidated Accounts Exposure Draft 52 (June). London: ASC.
8. Arnold, J., Eggington, D., Kirkham, L., Macve, R. and Peasnell, K. (1992). Goodwill and Other Intangibles: Theoretical Considerations and Policy Issues. London: ICAEW.
9. Ayres, F. L. (1986). 'Characteristics of firms electing early adoption of SFAS 52'. Journal of Accounting and Economics, 8: 143-158.
10. Barwise, P,. Higson, C., Likierman, A. and Marsh, P. (1989). Accounting For Brands. London: ICAEW.
11. Barth, M. and Clinch, G. (1996). 'International accounting differences and their relation to share prices: evidence from UK, Australian, and Canadian firms'. Contemporary Accounting Research, 13 (1) (Spring): 135-170.
12. Chauvin, K. W. and Hirschey, M. (1994). 'Goodwill, profitability, and the market value of the firm'. Journal of Accounting and Public Policy, 13: 159-180.
13. Choi, F. D. S. and Lee, C. (1991). 'Merger premia and national differences in accounting for goodwill'. Journal of International Financial Management and Accounting, 3: 219-240.
14. Citron, D. (1992a). 'Accounting measurement rules in UK bank loan contracts and accounting policy choice'. Accounting and Business Research, 23 (Winter): 21-30.
15. Citron, D. (1992b). 'Financial ratio covenants in UK bank loan contracts and accounting policy choice'. Accounting and Business Research, 22 (Autumn): 322-335.
16. Citron, D. (1995). 'The incidence of accounting-based covenants in UK public debt contracts: an empirical analysis'. Accounting and Business Research, 25 (Summer): 139-150.
17. Collinson, D. J., Grinyer, J. R. and Russell, A. (1993). Management's Economic Decisions and Financial Reporting. London: ICAEW.
18. Day, J. F. S. and Taylor, P. J. (1994). 'Accounting aspects: room for improvement'. Accountancy (June): 129.
19. Day, J. F. S. and Taylor, P. J. (1995). 'Evidence on the practices of UK bankers in contracting for medium-term debt'. Journal of International Banking Law (September): 394-401.
20. Day, J. F. S. and Taylor, P. J. (1996). 'Loan contracting by UK corporate borrrowers'. Journal of International Banking Law (August): 318-325.
21. Duke, J. C., and Hunt, III H. G. (1990). 'An empirical analysis of debt covenant restrictions and accounting related debt proxies'. Journal of Accounting and Economics, 12: 45-65.
22. Dunne, K. M. (1990). 'An empirical analysis of management's choice of accounting treatment of business combinations'. Journal of Accounting and Public Policy, 9: 111-133.
23. Grinyer, J. R. Russell, A. and Walker M. (1991). 'Managerial choices in the valuation of acquired goodwill in the UK'. Accounting and Business Research, 22 (Winter): 51-55.
24. Healy, P. M. (1985). 'The effects of bonus schemes on accounting decisions'. Journal of Accounting and Economics, 7: 85-107.
25. Jennings, R., Robinson, J., Thompson, III R. B. and Duvall, L. (1996). 'The relationship between accounting goodwill numbers and equity values'. Journal of Business Finance and Accounting, 23(4) (June): 513-533.
26. Lee, C. and Choi, F. D. S. (1992). 'Effects of alternative goodwill treatments on merger premia: further empirical evidence'. Journal of International Financial Management and Accounting, (Autumn): 220-236.
27. Leuz, C., Deller, D. and Stubenrath, M. (1998). 'An international comparison of accounting-based payout restrictions in the United States, United Kingdom and Germany'. Accounting and Business Research, 28(2) (Spring): 111-129.
28. Lin, Y. C. and Peasnell, K. V. 'Fixed asset revaluation and equity depletion in the UK'. Journal of Business Finance and Accounting. Forthcoming.
29. McCarthy, M. G. and Schneider, D. K. (1995). 'Market perception of goodwill: some empirical evidence'. Accounting and Business Research, 26(1) (Winter): 69-81.
30. Mather, P. R. and Peasnell, K. V. (1991). 'An examination of the economic circumstances surrounding decisions to capitalise brands'. British Journal of Management, 2: 151-164.
31. Mohrman, M. B. (1996). 'The use of fixed GAAP provisions in debt contracts'. Accounting Horizons, 10 (3) (September): 78-91.
32. Ohlson, J. A. (1995). 'Earnings book value and dividends in security valuation'. Contemporary Accounting Research, 11(2) (Spring): 661-687.
33. O'Keefe, T. B. and Soloman, S. Y. (1985). 'Do managers believe the efficient markets hypothesis? Additional evidence'. Accounting and Business Research, 15 (Spring): 67-80.
34. Pearce, C. (1994). 'Wrong in theory and wrong in practice'. Accountancy (June): 97.
35. Press, E. and Weintrop, J. (1990) 'Accounting-based constraints in public and private debt agreements: the association with leverage and impact on accounting choice'. Journal of Accounting and Economics, 12: 65-97.
36. Skerratt, L. (1980). Survey of published Accounts 1979. London: ICAEW.
37. Smith, C. and Warner J. (1979). 'On financial contracting: an analysis of bond covenants'. Journal of Financial Economics, 7: 117-161.
38. Times Books (1994). The Times 1000 - 1994. London.
39. Watts, R. L. and Zimmerman, J. (1990). 'Positive accounting theory: a ten year perspective'. The Accounting Review, 65(1) (January): 131-156.
40. Weetman, P. and Gray, S. (1991). 'A comparative analysis of the impact of accounting principles on profits: the USA versus the UK, Sweden and the Netherlands'. Accounting and Business Research, 21(84) (Autumn): 363-380.