Results 101 to 110 of about 25,634 (302)

Climate Change Exposure and Firms' Biodiversity Impact Reduction Strategy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how climate change exposure shapes long‐run biodiversity disclosure strategies, for instance, by informing efforts to reduce biodiversity impacts and by contributing to the existing environment and strategy literature in various ways. First, this paper adds insight into horizon issues related to climate change and shows
Post Raj Pokharel
wiley   +1 more source

MENGUPAS PERSOALAN STANDAR AKUNTANSI KEUANGAN - GOODWIL DI BERBAGAI NEGARA : SUATU PENDEKATAN STUDI LITERATUR

open access: yesJurnal Riset Akuntansi dan Bisnis Airlangga, 2017
This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable
Deddy Kurniawansyah
doaj  

The Accounting for Goodwill: amortization versus impairment only approach – a debate in academic research

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
The paper addresses one of the most controversial issues in accounting: goodwill accounting. The ongoing debate in academia, the regulatory environment, and accounting practice has been present for at least three decades.
Mariusz Andrzejewski   +2 more
doaj   +1 more source

Uma análise do teste de impairment nas publicações científicas entre os anos de 2000 e 2007 [PDF]

open access: yes, 2007
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  

Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek   +2 more
wiley   +1 more source

The Ballad of Goodwill [PDF]

open access: yes
The Ballad of Goodwill or The Lecturers Lament at the Demise of Goodwill in the Neoliberal University. The Ballad of Goodwill is a new workers ballad collectively written during a one-day singing symposium devised by Post Workers Theatre and hosted by ...
Mortimer, Nicholas   +2 more
core  

The Tree of Life Synagogue Attack: A Terrorist Radicalization Assessment Protocol‐18 Examination of Pre‐Attack Warnings and Post‐Attack Contagion and Copycat Effects

open access: yesBehavioral Sciences &the Law, EarlyView.
ABSTRACT This is a retrospective case study of an antisemitic lone actor terrorist who completed the deadliest attack against the Jewish community in American history. The analysis through the lens of the Terrorist Radicalization Assessment Protocol (TRAP‐18) finds that 72% of the warning indicators were present, including four proximal warning ...
Molly Amman, Julia Kupper, J. Reid Meloy
wiley   +1 more source

Sustainable Luxury: Understanding Consumer Responses to Purpose‐Driven Brand Strategies

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT The study examines the dilemma faced by consumers in balancing the concepts of sustainability and luxury in the context of self‐gifting. The research is based on the Affect‐Behavior‐Cognition (ABC) framework and the Consumer‐Brand Identification (CBI) theory, which seeks to understand how the perceived sustainability–luxury fit and brand ...
Subhajit Pahari   +3 more
wiley   +1 more source

About Problems of Business Combination - Goodwill Amortization and Business Performance - [PDF]

open access: yes, 2007
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   +1 more source

Invisible Kitchens, Visible Values: Understanding Consumer Trust and Boundary Formation in Digital Food Experiences

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT This research investigates how consumers establish trust in ghost kitchens, a rapidly growing digital service format that eliminates physical interaction and redefines the boundaries of food consumption. Despite their growing popularity, ghost kitchens present a paradox of trust, as the absence of physical premises and direct interaction ...
Trang Huong Pham   +4 more
wiley   +1 more source

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