Results 91 to 100 of about 34,495 (249)

Expanded audit report and the value relevance of goodwill impairment [PDF]

Purpose – This study examines the value relevance of goodwill impairment losses and explores the role of Expanded Auditor Reporting (EAR) in mitigating the negative effects of managerial discretion on financial reporting quality.
Elmahgoub, Mohamed, Abdelfattah, Tarek, Elamer, Ahmed A., Smith, Julia A.   +3 more
core   +1 more source

Do Incentive‐Based Policies Reduce Firm‐Level CO2$$ {}_2 $$ Emissions? Evidence From EU Cohesion Policy

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether incentive‐based policies reduce CO2$$ C{O}_2 $$ emissions among beneficiary Italian firms, using project‐level data from European cohesion policy. Exploiting quasi‐random variation in the timing of EU‐funded projects, we apply a staggered difference‐in‐differences design.
Elena Renzullo, Francesco Scotti
wiley   +1 more source

Back to goodwill amortisation and the financial performance of public and private firms in Spain

Revista de Contabilidad: Spanish Accounting Review
We take advantage of the change in goodwill regulation in Spain after 2016, to contribute with a comprehensive analysis of a scenario barely studied in the recent literature: the inverse transition from goodwill impairment to the systematic amortisation
David Peón, Fernando Ruiz
doaj   +1 more source

A conversation with James V. Zidek

Canadian Journal of Statistics, EarlyView.
AbstractThis article documents a series of exchanges between the authors and the senior Canadian statistician Jim Zidek in early 2026. The interview traces his life trajectory, surveying his principal contributions to statistics while offering insights into his motivations, successes, and challenges. Zidek is a Fellow of the Royal Society of Canada and
Christian Genest, Nancy E. Heckman
wiley   +1 more source

Cultural Pathways to Sustainability: How Organizational Cultures Shape Firms' ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Understanding how organizational culture shapes firms' environmental, social, and governance (ESG) performance is essential for advancing effective sustainability management. Culture reflects shared values and norms that shape how firms enact ESG principles.
Marianna Delegach, Tal Katz‐Navon, Dana R. Vashdi   +2 more
wiley   +1 more source

Statistical approaches to the evaluation of business reputation of banks

Статистика України, 2016
In the article different approaches to the estimation of goodwill and considering it as an intangible asset at the bank are considered. The author proposed the statistical express method for the evaluation of goodwill based on the usage of the matrix of ...
Y. V. Kolesnik
doaj  

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

Breaking down the goodwill emerging from an Italian business combination.

, 2009
Starting from the theoretical assumptions developed in the previous chapters of the book, the chapter focuses its attention on a business combination that involved two large Italian bank groups in 2007, namely, Unicredit and Capitalia.
VERNIZZI, Silvia
core   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Strategic Shift to Sustainable Competitive Advantage With Biodiversity Purpose: An Adaptive Capacity Approach

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on adaptive capacity research, this study provides an assessment of the sustainable competitive advantage of a strategic shift with social purpose, leveraging green revenue to drive biodiversity outcomes. The study employs panel regression analysis on a distinctive dataset for the period 2015–2024, focusing on S&P 1500 firms. Using the
Post Raj Pokharel, Munirah Sarhan AlQahtani   +1 more
wiley   +1 more source