{"title":"Goodwill: The Illusion of Value?","authors":"J. Nugent","doi":"10.2139/SSRN.2844775","DOIUrl":null,"url":null,"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)","PeriodicalId":379982,"journal":{"name":"Chicago Booth ARC: Managerial Accounting (Topic)","volume":"20 2","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2016-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Chicago Booth ARC: Managerial Accounting (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.2844775","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2
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)
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