Journal of Business & Economic Policy

ISSN 2375-0766 (Print), 2375-0774 (Online) DOI: 10.30845/jbep

Goodwill: The Illusion of Value?
Dr. John H. Nugent, LLM, CPA, CFE, CISM, FCPA; Esther Ibrahim, Graduate Assistant; Almas Ali, Graduate Assistant

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)

Full Text: PDF