Results 101 to 110 of about 34,495 (249)
A Framework for Impression Management in Extra‐Financial Reporting
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro +3 more
wiley +1 more source
’Gekochte goodwill’ en zelfgevormde goodwill [PDF]
R. P. C. Cornelisse
doaj +3 more sources
Firm‐Level Corporate Social Responsibility and Employees' Affective Outcomes: A Multilevel Approach
ABSTRACT This study advances research on corporate social responsibility (CSR) and employees' work attitudes by distinguishing between employee‐level CSR perceptions and firm‐level CSR practices. Prior research has mainly focused on how employees' perceptions of CSR relate to their affective outcomes; this study extends that perspective by jointly ...
Alexander C. Kraaij +2 more
wiley +1 more source
ABSTRACT Firms' international revenues help diversify revenue sources and reduce reliance on home markets, yet remain hard to grow given complex regulations, cultural differences and fierce competition. Grounded in the resource‐based view, we argue that social sustainability is a valuable, rare, inimitable and non‐substitutable resource that promotes ...
Ashutosh Singh +3 more
wiley +1 more source
ObjectiveTo 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
Public Disclosure Programs vs. Traditional Approaches for Environmental Regulation: Green Goodwill and the Policies of the Firm [PDF]
A Public Disclosure Program (PDP) is compared to a traditional environmental regulation (exemplified by a tax/subsidy) in a simple dynamic framework. A PDP aims at revealing the environmental record of firms to the public.
Francisco J. André +2 more
core
About Problems of Business Combination - Goodwill Amortization and Business Performance - [PDF]
Business combinations are three types,Merger, Consolidation,Acquisition.Goodwill accrues from process of business combinations. The accounting for business combination is Purchase Method(or Purchase Accounting)and Pooling Method(or Pooling Accounting ...
Sawamura, Takao +2 more
core
ABSTRACT Public reporting among Singapore Exchange‐listed firms now presents supplier sustainability governance with considerable visibility, although whether that visibility reflects institutionalised supplier control rather than disclosure alignment remains uncertain.
Nicolas van der Nest
wiley +1 more source
Uma análise do teste de impairment nas publicações científicas entre os anos de 2000 e 2007 [PDF]
TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisEste estudo faz uma análise das publicações científicas sobre o teste de impairment em revistas acadêmicas e congressos da área contábil em língua
Zandonai, Fabiana
core
CSR And Bank Performance: Does Institutional Ownership Matter in the Context of an Emerging Market?
ABSTRACT The question of whether institutional ownership (IO) strengthens the effect of corporate social responsibility (CSR) on financial performance (FP) remains underexplored in literature. This study examines the moderating role of IO in the CSR–FP relationship within an emerging market context, drawing on the stakeholder, agency, and stewardship ...
Kwabena Agyarko Gyekye +1 more
wiley +1 more source

