Results 121 to 130 of about 25,634 (302)

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

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  

Firm‐Level Corporate Social Responsibility and Employees' Affective Outcomes: A Multilevel Approach

Corporate Social Responsibility and Environmental Management, EarlyView.
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, Agnieszka Paruzel, Arnoud de Jong   +2 more
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

Purchase Price Allocations: Do they Matter? [PDF]

Standards setters support that purchase price allocations (PPAs) enhance financial statement decision-usefulness whereas academics and practitioners challenge this statement.
Luc Paugam, Pierre Astolfi, Olivier Ramond   +2 more
core  

When Does Goodwill Trust Matter in Interfirm New Product Development? [PDF]

, 2018
This study explores the impact goodwill trust has on new product development performance in 177 interfirm projects. Whereas the findings suggest that the relationship between goodwill trust and project performance is non-linear, they also reveal that the
Hofman, Erwin, Schleimer, Stephanie C, Faems, Dries   +2 more
core  

Talent Management in SMEs: Unraveling the Role of Contextual Factors

Human Resource Development Quarterly, EarlyView.
ABSTRACT Employing a multiple case study analysis, this paper explores the contextual factors—internal, external, and relational—that affect small and medium‐sized enterprises (SMEs) in designing their approaches to talent management (TM). Results underscore the significance of two prominent internal variables—namely, organizational size and ownership ...
Franca Cantoni, Caterina Muzzi, Martina Gianecchini   +2 more
wiley   +1 more source

The value relevance of goodwill and goodwill amortization in a Danish setting

Corporate Ownership and Control, 2006
Based on data from the Danish Stock Exchange, this paper examines the value relevance of purchased goodwill and explores how goodwill should be measured subsequent to initial recognition. Danish accounting legislation requires capitalization and amortization of purchased goodwill.
openaire   +3 more sources

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

Partnerships for Social Cohesion and Social Impact: How Corporate‐Community Co‐Development Constitutes an Impactful HR Initiative

Human Resource Management, EarlyView.
ABSTRACT Organizational scholars have begun to recognize the importance of social cohesion, but we know little about how it can lead to broader social impact, and even less about the role of human resource management (HRM) in these processes. To investigate this link, we examined corporate community co‐development as a particularly impactful HRM ...
Cristina B. Gibson, Jennifer Gibbs, Nitzan Navick, Kimberly McGinnis   +3 more
wiley   +1 more source