Results 121 to 130 of about 233,863 (283)
The British Journal of Sociology, EarlyView.ABSTRACT Trust is both a prerequisite and a product of insurance, as insurance contracts are built on and create trust relations that enable a risk‐averse perspective towards the future. At the same time, insurer‐policyholder relationships are characterised by a persistent distrust, rooted in insurance economics and industry reputation. In this article,
Maiju Tanninen, Gert Meyers
wiley +1 more source
Insights from the Presidential Addresses to the Agricultural Economics Society
Journal of Agricultural Economics, EarlyView.ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley +1 more source
Earnings Management through Goodwill Impairment: CEO and CFO tenure impact [PDF]
, 2010 Executive summary This paper examines the relationship between the extent of goodwill impairment and the properties of CEOs and CFOs of a selection of FTSE Eurotop 100 Index companies.
Visnevskaá, O.V. (Olga)
core +1 more source
The role of case management in misdemeanor prosecution
Criminology, EarlyView.Abstract Despite increasing attention to prosecutors' role in shaping criminal justice outcomes, there is limited empirical research on what prosecutors do. While most theories of prosecutorial discretion emphasize overarching goals related to justice and safety, our paper shifts the focus toward the practical realities of the job, particularly in the ...
Lindsay Graef, Aurelie Ouss
wiley +1 more source
Value-relevance of expensed and capitalized intangibles - a French survey [PDF]
Significant difference exists between the market value and book value of firms. It could be attributed to the fact that intangible assets are not reflected in the financial statements.
Cazavan-Jeny, Anne
core +1 more source
Amortisation versus impairment of goodwill and accounting quality [PDF]
, 2011 In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality.
Alfonso, Laura +3 more
core +1 more source
Human Resource Management Journal, EarlyView.ABSTRACT Frontline managers' (FLMs) involvement in HR execution has been proven imperative for an effective HR system. It is unclear, however, how FLMs can reconcile competing pressures for HR consistency versus idiosyncratic HR implementation (i.e., HR I‐deals) and demonstrate a balanced HR enactment.
Jongwook Pak +5 more
wiley +1 more source
A “Tech First” Approach to Foreign Policy? The Three Meanings of Tech Diplomacy
Global Policy, EarlyView.ABSTRACT Scholars have recently argued that international politics is plagued by instability as the world rapidly transitions from one crisis to another. This state of “Permacrisis,” or permanent crises between states, is driven by technological innovations which create new kinds of crises and drive competitions between adversarial states.
Ilan Manor
wiley +1 more source
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.
core
Unpacking China's Digital Ascent in the Global South: The Case of Huawei in North Africa
Global Policy, EarlyView.ABSTRACT Despite frequent concerns in Western policy and media circles about the risks of using Chinese telecommunications suppliers, firms like Huawei have encountered little resistance from governments or citizens in the Global South. Empirical research explaining this acceptance remains limited.
Tin Hinane El Kadi
wiley +1 more source