Results 111 to 120 of about 250,786 (330)
Journal of International Accounting, Auditing and Taxation, 2018 While responding to calls for research and regulatory concerns regarding the influence of country level characteristics on the completeness and quality of financial statements, we examine the simultaneous influences of corruption and culture on levels of
Francesco Mazzi +2 more
semanticscholar +1 more source
Back to the Mission. Revisiting Slack in Nonprofits and Introducing Tappable Slack
Nonprofit Management and Leadership, EarlyView.ABSTRACT This article contributes to and develops the previous literature on excess resources (“slack”) in nonprofit organizations through a conceptual analysis of the implications that the organizational distinctiveness of nonprofits carries for our understanding of slack in these organizations.
Marta Reuter +2 more
wiley +1 more source
Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
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Sustainable Development, EarlyView.ABSTRACT Transdisciplinary research (TD) is widely invoked to tackle complex sustainable‐development challenges by integrating scientific and societal knowledge and fostering collaboration among researchers, decision‐makers, practitioners and affected publics.
Carles Vañó‐Agulló +3 more
wiley +1 more source
From Green Strategy to Sustainable Development: Corporate Efforts Toward SDG 12 and SDG 13
Sustainable Development, EarlyView.ABSTRACT Firms are increasingly integrating United Nations Development Goals 12 (Responsible consumption and production) and 13 (Climate action) as a part of their sustainability strategies. However, prior research has rarely examined how these SDGs interact as a unified capability rather than as isolated practices.
Post Raj Pokharel
wiley +1 more source
, 2015 PRIMARY CONTACT: Andrew Dearth (volunteer@gwcols.org)Goodwill Columbus offers volunteer opportunities for individuals, businesses and corporate groups as rewarding and varied as its mission of transforming the lives of individuals with disabilities and ...
Dearth, Andrew
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Can Environmental Markets Pay for More Sustainable Farm Dams? A Cost–Benefit Analysis
Sustainable Development, EarlyView.ABSTRACT Farm dams are widespread artificial waterbodies that play a critical role in agricultural water security. Enhancing these systems through sustainable interventions such as fencing, hardened access points, and revegetation can improve water quality and deliver carbon and biodiversity co‐benefits.
K. U. D. N. Hansani +4 more
wiley +1 more source
Full Goodwill Accounting: umstrittene Behandlung des Goodwills
, 2008 Der Beitrag analysiert den Entstehungsprozess von IFRS 3 (rev. 2008) in bezug auf die Diskussion zum Full Goodwill Accounting und erlautert Auswirkungen des Wahlrechts auf die Bilanz und Erfolgsrechnung anhand eines Fallbeispiels.
Fiechter, P, Meyer, C
openaire +2 more sources
Goodwill, balance sheet structures and accounting standards Recent developments and issues for French groups. [PDF]
This article aims to assess the economic issues related to the accounting treatment of goodwill, and more specifically the likely repercussions of the transition to International Financial Reporting Standards (IFRS) on the consolidated accounts of listed
Marchal, S., Sauvé, A.
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Shaping expectations, losing flexibility: A study of CEO promises as strategic communication tools
Strategic Management Journal, EarlyView.Abstract Research Summary CEO promises are powerful but understudied communication tools. We develop a dual‐mechanism framework theorizing that while CEO promises elevate stakeholder expectations, they simultaneously constrain strategic flexibility. We argue that CEO promise‐making is shaped by two competing pressures: making more promises when the ...
Majid Majzoubi +2 more
wiley +1 more source