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Business Law, Public Responsibility, and Ethics Commons™

Open Access. Powered by Scholars. Published by Universities.®

2005

Business

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Full-Text Articles in Business Law, Public Responsibility, and Ethics

The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim Jan 2005

The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim

Faculty Publications

Corporate acquisition talks may not get far if buyer and seller disagree over transaction structure, which can have significant after-tax effects. But the parties may have overlooked an item that, due to its potential tax treatment, could be the key to facilitating the acquisition. That item is the selling shareholder's "personal goodwill."

Personal goodwill exists when the shareholder's reputation, expertise, or contacts gives the corporation its intrinsic value. It is most likely to be found in closely held businesses, especially those that are technical, specialized, orprofessional in nature or have few customers and suppliers. If personal goodwill is treated as …

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Fulfilling Our Obligation: Perspectives On Teaching Business Ethics, Sheb L. True, Linda Ferrell, O.C. Ferrell Jan 2005

Fulfilling Our Obligation: Perspectives On Teaching Business Ethics, Sheb L. True, Linda Ferrell, O.C. Ferrell

KSU Press Legacy Project

This anthology offers a myriad of perspectives on teaching business ethics. The authors are business and philosophy faculty, business school deans, industry practitioners, and a representative of AACSB International. Most chapters were inspired by presentations taking place at the 2004 Teaching Business Ethics Conference, which was sponsored by AACSB International, University of Colorado, Colorado State University, and University of Wyoming.

The intent of Fulfilling Our Obligation: Perspectives on Teaching Business Ethics is not to offer a definitive answer demanding allegiance by all educators and academic institutions; rather, the goal is to provide a means of furthering exploratory discourse on the …

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