{"id":"https://openalex.org/W7171925447","doi":"https://doi.org/10.1007/978-981-92-0156-3","title":"Controversies Over Accounting for Goodwill","display_name":"Controversies Over Accounting for Goodwill","publication_year":2026,"publication_date":"2026-01-01","ids":{"openalex":"https://openalex.org/W7171925447","doi":"https://doi.org/10.1007/978-981-92-0156-3"},"language":"en","primary_location":{"id":"doi:10.1007/978-981-92-0156-3","doi":"https://doi.org/10.1007/978-981-92-0156-3","is_oa":true,"landing_page_url":"https://doi.org/10.1007/978-981-92-0156-3","pdf_url":"https://link.springer.com/content/pdf/10.1007/978-981-92-0156-3.pdf","source":{"id":"https://openalex.org/S4210213097","display_name":"Contributions to finance and accounting","issn_l":"2730-6038","issn":["2730-6038","2730-6046"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"book series"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Contributions to Finance and Accounting","raw_type":"book"},"volume":null,"type":"book","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://link.springer.com/content/pdf/10.1007/978-981-92-0156-3.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5003980602","display_name":"Yoshihiro Tokuga","orcid":"https://orcid.org/0009-0006-9913-0340","observed_orcids":["https://orcid.org/0009-0006-9913-0340"]},"institutions":[{"id":"https://openalex.org/I78928947","display_name":"Kyoto University of Advanced Science","ror":"https://ror.org/00qa6r925","country_code":"JP","type":"education","lineage":["https://openalex.org/I78928947"]}],"countries":["JP"],"is_corresponding":false,"raw_author_name":"Yoshihiro Tokuga","raw_affiliation_strings":["Kyoto University of Advanced Science Kyoto , Japan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kyoto University of Advanced Science Kyoto , Japan","institution_ids":["https://openalex.org/I78928947"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5089041104","display_name":"\u6b63\u6a39 \u7c73\u5c71","orcid":"https://orcid.org/0009-0003-1085-9054","observed_orcids":["https://orcid.org/0009-0003-1085-9054"]},"institutions":[{"id":"https://openalex.org/I74801974","display_name":"The University of Tokyo","ror":"https://ror.org/057zh3y96","country_code":"JP","type":"education","lineage":["https://openalex.org/I74801974"]}],"countries":["JP"],"is_corresponding":false,"raw_author_name":"Masaki Yoneyama","raw_affiliation_strings":["The University of Tokyo Tokyo , Japan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Tokyo Tokyo , Japan","institution_ids":["https://openalex.org/I74801974"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9502000212669373,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9502000212669373,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.04619999974966049,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/goodwill-amortization","display_name":"goodwill amortization","score":0.8420000076293945},{"id":"https://openalex.org/keywords/goodwill-accounting","display_name":"goodwill accounting","score":0.7910000085830688},{"id":"https://openalex.org/keywords/iasb","display_name":"IASB","score":0.8859999775886536},{"id":"https://openalex.org/keywords/stakeholder-perspectives","display_name":"stakeholder perspectives","score":0.6949999928474426},{"id":"https://openalex.org/keywords/accounting-controversies","display_name":"accounting controversies","score":0.5540000200271606},{"id":"https://openalex.org/keywords/ias-36","display_name":"IAS 36","score":0.628000020980835},{"id":"https://openalex.org/keywords/ifrs-3","display_name":"IFRS 3","score":0.5389999747276306},{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.4560000002384186}],"concepts":[{"id":"https://openalex.org/C2778860618","wikidata":"https://www.wikidata.org/wiki/Q157499","display_name":"Goodwill","level":2,"score":0.902400016784668},{"id":"https://openalex.org/C2781198434","wikidata":"https://www.wikidata.org/wiki/Q4064479","display_name":"Amortization","level":3,"score":0.8543000221252441},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6841999888420105},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6247000098228455},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3578000068664551},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.31349998712539673},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.30219998955726624},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.2903999984264374},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.2728999853134155},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.26170000433921814},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.25220000743865967}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-981-92-0156-3","doi":"https://doi.org/10.1007/978-981-92-0156-3","is_oa":true,"landing_page_url":"https://doi.org/10.1007/978-981-92-0156-3","pdf_url":"https://link.springer.com/content/pdf/10.1007/978-981-92-0156-3.pdf","source":{"id":"https://openalex.org/S4210213097","display_name":"Contributions to finance and accounting","issn_l":"2730-6038","issn":["2730-6038","2730-6046"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"book series"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Contributions to Finance and Accounting","raw_type":"book"}],"best_oa_location":{"id":"doi:10.1007/978-981-92-0156-3","doi":"https://doi.org/10.1007/978-981-92-0156-3","is_oa":true,"landing_page_url":"https://doi.org/10.1007/978-981-92-0156-3","pdf_url":"https://link.springer.com/content/pdf/10.1007/978-981-92-0156-3.pdf","source":{"id":"https://openalex.org/S4210213097","display_name":"Contributions to finance and accounting","issn_l":"2730-6038","issn":["2730-6038","2730-6046"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"book series"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Contributions to Finance and Accounting","raw_type":"book"},"sustainable_development_goals":[],"study_designs":[],"awards":[{"id":"https://openalex.org/G1179246226","display_name":"Survey on Accounting for Goodwill","funder_award_id":"17H02581","funder_id":"https://openalex.org/F4320334764","funder_display_name":"Japan Society for the Promotion of Science"},{"id":"https://openalex.org/G3928789514","display_name":"Theoretical and empirical research on how accounting views on purchased goodwill are formulated for related parties","funder_award_id":"23K22167","funder_id":"https://openalex.org/F4320334764","funder_display_name":"Japan Society for the Promotion of Science"},{"id":"https://openalex.org/G4466962556","display_name":"Comparative Study of Financial Reporting Standards Based on Empirical Study of International Patents","funder_award_id":"16KT0092","funder_id":"https://openalex.org/F4320334764","funder_display_name":"Japan Society for the Promotion of Science"},{"id":"https://openalex.org/G4664712422","display_name":"An Empirical Analysis of Overpayment and Goodwill in Corporate Acquisitions","funder_award_id":"20K02055","funder_id":"https://openalex.org/F4320334764","funder_display_name":"Japan Society for the Promotion of Science"},{"id":"https://openalex.org/G7333047842","display_name":"\u4f1a\u8a08\u57fa\u6e96\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u5171\u901a\u5316\u9054\u6210\u5f8c\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\u3068\u74b0\u5883\u8981\u56e0\u3068\u306e\u95a2\u4fc2\u306e\u8003\u5bdf","funder_award_id":"25K05416","funder_id":"https://openalex.org/F4320334764","funder_display_name":"Japan Society for the Promotion of Science"},{"id":"https://openalex.org/G773377662","display_name":"Measuring Conditional Conservatism: Its Challenges and Remedies","funder_award_id":"20K13641","funder_id":"https://openalex.org/F4320334764","funder_display_name":"Japan Society for the Promotion of Science"}],"funders":[{"id":"https://openalex.org/F4320310094","display_name":"University of Washington","ror":"https://ror.org/00cvxb145"},{"id":"https://openalex.org/F4320334764","display_name":"Japan Society for the Promotion of Science","ror":"https://ror.org/00hhkn466"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7171925447.pdf","grobid_xml":"https://content.openalex.org/works/W7171925447.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W3040988631","https://openalex.org/W3165757706"],"related_works":["https://openalex.org/W1496052286","https://openalex.org/W1515568696","https://openalex.org/W2887637023","https://openalex.org/W383202252","https://openalex.org/W3207383170","https://openalex.org/W3088895536","https://openalex.org/W576599965","https://openalex.org/W1029921948","https://openalex.org/W2149532725","https://openalex.org/W4241019367"],"abstract_inverted_index":{"This":[0],"open-access":[1],"book":[2],"examines":[3],"goodwill":[4],"amortization":[5],"arguments":[6],"by":[7],"analyzing":[8],"IASB":[9],"and":[10,15],"ASAF":[11],"meetings,":[12],"stakeholder":[13],"opinions,":[14],"empirical":[16],"research.":[17]},"counts_by_year":[],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2026-08-01T00:00:00"}