Goodwill: The Illusion of Value?

17 Pages Posted: 29 Sep 2016

See all articles by John H. Nugent

John H. Nugent

Texas Woman's University - College of Business; Texas Woman's University College of Business

Date Written: September 28, 2016

Abstract

This paper examines the illusion of value generated by the booking of accounting goodwill and its impact as a driver of top line and bottom line growth in an otherwise satiated market.

“Packaging is everything” is the popular phrase. “It holds truth regarding the illusion of value.” (The Illusion of Value, January 12, 2015)

Keywords: Accounting Principles Board (APB), Accounting Standards Codification (ASC), American Institute of Certified Public Accountants (AICPA), Financial Accounting Standards Board (FASB), fair market value (FMV), goodwill, growth, impairment, intangibles, market share mergers and acquisitions (M&A), profit

Suggested Citation

Nugent, John H., Goodwill: The Illusion of Value? (September 28, 2016). Available at SSRN: https://ssrn.com/abstract=2844775 or http://dx.doi.org/10.2139/ssrn.2844775

John H. Nugent (Contact Author)

Texas Woman's University - College of Business ( email )

Denton, TX
United States
214-682-8025 (Phone)

Texas Woman's University College of Business ( email )

Denton, TX
United States
214-682-8025 (Phone)

HOME PAGE: http://www.twu.edu

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