Goodwill and its importance in balance sheet

A company is preparing to go public with an initial stock offering. Why is it very important that its balance sheetincludes a credible value for ‘goodwill’?

Your answer should be in a 4 to 5 paragraph essay with 1 cite of the text and 1 cite of a recent research article, your experience and your critical thinking. The two cites should be short enough that they are a max of 30% of the content. 70% of the content should be your experience and your analysis.