2009•Journal of Shanghai Lixin University of CommerceRequires access

Review on the Theory Evolution and Economic Substance of Goodwill

Xiuli Liu

Abstract

Goodwill research contains various kinds of debates,but the research of its economic substance may be the most controversial part.This paper firstly reviews the evolution of goodwill research,and then summarizes its contents,definitions and sources.At last,the economic substance of negative goodwill is also discussed in the paper.The review of goodwill shows a complete picture of goodwill theory,and benefits the further study in this area.

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Key concepts: Goodwill, Business, Substance use, Accounting, Economics, Psychology, Clinical psychology