Results 1 to 10 of about 34,495 (249)

Peer effect in the initial recognition of goodwill

open access: yesChina Journal of Accounting Research, 2020
This study investigates the peer effect in the initial recognition of goodwill. We find that firms imitate their peers in the initial recognition of goodwill.
Liping Xu
exaly   +3 more sources

Rapid Systemic Progression After Ureteroscopic Holmium:YAG Laser Ablation for High‐Grade Upper Tract Urothelial Carcinoma in a Solitary Kidney: A Case Report [PDF]

open access: yesIJU Case Reports
Introduction Endoscopic kidney‐sparing management is increasingly being used for upper tract urothelial carcinoma; however, its use in high‐grade diseases remains challenging.
Shinichi Takebe   +5 more
doaj   +2 more sources

It's dark under the lamp? The moderating role of executives' accounting competence on relationship between goodwill impairment signal and goodwill impairment. [PDF]

open access: yesPLoS ONE
This study examines the influence of executives' accounting competence on relationship between goodwill impairment signal and goodwill impairment, considering the perspective of performance compensation commitment.
Qiandan Deng
doaj   +2 more sources

Induction chemotherapy and hepatic artery embolization followed by extended resection for locally advanced gallbladder cancer: a case report

open access: yesSurgical Case Reports, 2023
Background Surgical resection plays a critical role in the curative therapy of patients with gallbladder cancer. However, extended resection for locally advanced gallbladder cancer is a controversial procedure because of the high operative morbidity ...
Chisato Takagi   +6 more
doaj   +1 more source

Construction and effectiveness evaluation of a knowledge-based infectious disease monitoring and decision support system

open access: yesScientific Reports, 2023
To improve the hospital's ability to proactively detect infectious diseases, a knowledge-based infectious disease monitoring and decision support system was established based on real medical records and knowledge rules.
Mengying Wang   +5 more
doaj   +1 more source

Did the Accounting for Goodwill Create a Bubble?

open access: yesThe Indonesian Journal of Accounting Research, 2021
This article investigates the accounting standards changes related to business acquisitions and the impact of those changes on the reported goodwill in the past 50 years.
Bingyi Chen   +2 more
doaj   +1 more source

Goodwill architecture in sustainable development concept and ESG agenda

open access: yesπ-Economy, 2023
The need to preserve the environment for future generations determines the importance of scientific research in the field of sustainable development. The concept of sustainable development, formulated by the UN in 1987, the sustainable development goals,
Babkin Aleksandr, Merzlikina Galina
doaj   +1 more source

Has damage from goodwill impairment grown in China? Analysis and response

open access: yesChina Journal of Accounting Studies, 2021
From the perspective of high-quality acquirers (with generated goodwill), this study analyses the conflicting issues in the formation, recognition and subsequent measurement of goodwill and finds that good enterprises are not willing to make a timely ...
Yan Wang, Tao Li, Deli Wang, Kun Liu
doaj   +1 more source

Bridging Out of an Impoverished Paradigm: A Qualitative Study to Help Us ‘Rethink Poverty’ Today

open access: yesCritical Social Work, 2022
This study explores two poverty training curricula, namely Bridges Out of Poverty (‘Bridges’) and a community-developed curriculum dubbed Rethink Poverty, intended to educate people about the causes, impacts and outcomes of poverty.
Tracy Smith-Carrier   +2 more
doaj   +1 more source

The Impact of Goodwill Recognition and Goodwill Impairment on the Increasing Holdings of Block Shareholders

open access: yesComplexity, 2021
There is a large amount of goodwill recognition and goodwill impairment. These characteristics would trigger stock price fluctuation. Hence, stakeholders will increase holdings to mitigate the volatility of stock prices.
Xiaofang Tan   +3 more
doaj   +1 more source

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