Results 91 to 100 of about 25,634 (302)
Business Strategy and the Environment, EarlyView.ABSTRACT Existing literature indicates that transformational leadership in supply chains is critical to sustainability; however, little is known about how this leadership influences sustainability. The empirical literature has provided minimal focused analysis of transformational supply chain leadership and its effects on sustainability performance ...
Ishmael Nanaba Acquah +2 more
wiley +1 more source
The Study on the Impact of the Account Age of Goodwill on Enterprise Value
Chemical Engineering Transactions, 2015 With the further development of economic globalization, the enterprise reorganization by merger andacquisition has increasingly become the important means of strategic development of many multinational companies.
L. Xiao, X.H. Li
doaj +1 more source
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
A review of research performed on the approach to the subsequent measurement of goodwill
Journal of Economic and Financial SciencesOrientation: By taking stock of goodwill accounting literature, the article identifies key themes and highlights the lack of innovation in goodwill and intangibles’ accounting evolution.
Humnaaz Jhavary +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability has prompted companies to engage with stakeholders in addressing environmental and social challenges. This paper investigates how companies and stakeholders co‐create value through a collaborative and iterative process that facilitates the formulation and implementation of sustainable strategies.
Meryem Altaf +3 more
wiley +1 more source
Frontiers in OncologyObjectiveTo develop a non-invasive, radiation-free model for early colorectal adenoma prediction using clinical electronic medical record (EMR) data, addressing limitations in current diagnostic approaches for large-scale screening.DesignRetrospective ...
Xiaoyu Yang +5 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
RACE: Revista de Administração, Contabilidade e Economia, 2016 O objetivo nesta pesquisa foi identificar fatores determinantes para explicar o nível de disclosure das combinações de negócios realizadas pelas empresas brasileiras de capital aberto no período entre 2010 e 2013.
Maíra Melo de Souza +2 more
doaj +1 more source
Did the goodwill accounting standard impose material economic consequences on Australian acquirers? [PDF]
, 2008 This research explores the empirical association between takeover bid premium and acquired (purchased) goodwill, and tests whether the strength of the association changes after the passage of approved accounting standard AASB 1013 in Australia in 1988 ...
Janice How +5 more
core +1 more source