Results 121 to 130 of about 34,495 (249)
THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY [PDF]
The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items.
Mario Carrara +3 more
core
Hello, [Your Name]: Why Name‐Based Personalization Enhances Chatbot Effectiveness
Psychology &Marketing, EarlyView.ABSTRACT Organizations increasingly adopt chatbots as strategic tools to engage with consumers and strengthen brand outcomes. This study explores how chatbots that use name‐based personalization in their communications can more efficiently influence consumer behavior towards the brand.
Ji Min Lee +3 more
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
Are Start‐Up Acquisitions by Dominant Firms Driving Innovation or Killing Competition?
Managerial and Decision Economics, EarlyView.ABSTRACT This paper develops a sequential model to examine start‐up acquisitions in markets with network externalities, incorporating a pre‐entry strategic buyout option that allows the incumbent to integrate the start‐up's innovation, followed by post‐entry expenditure on coordination advertising, and defensive pricing strategies.
Adele Whelan, Kate Hynes
wiley +1 more source
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
The Strategic Logic of Biodiversity: Why Firms Invest in Nature‐Based Initiatives
Sustainable Development, EarlyView.ABSTRACT Biodiversity loss poses profound strategic and operational challenges for firms, yet management research offers limited evidence on which organisational mechanisms effectively reduce corporate biodiversity impacts. This study introduces the Biodiversity Strategy Configuration Framework (BSCF) to enhance the understanding of firm‐level ...
Post Raj Pokharel
wiley +1 more source
GOODWILL IN SYSTEM OF EFFICIENT COMPANY’S DEVELOPMENT
Модернизация, инновация, развитие, 2015 With the development and stabilization of the business climate and market relations in Russia, more companies move to a new, qualitatively higher level of their development, with the goodwill being one of the company’s main assets.
N. A. Makashova
doaj
Sustainable Development, EarlyView.ABSTRACT Tourism is a major driver of coastal economies worldwide, yet it is also a growing source of pressure on blue carbon ecosystems (BCEs) such as mangroves, seagrasses, and salt marshes. Nowadays, tourism‐led conservation/restoration is increasingly promoted under the banner of regenerative tourism, but how these projects are motivated ...
Ahalya Suresh +5 more
wiley +1 more source
Eco‐Initiatives and Commitment to the Equator Principles
Sustainable Development, EarlyView.ABSTRACT The Equator Principles (EP) score is a performance code for financial institutions (FIs) based on their commitment to managing environmental issues in project financing. This study examines the impact of environmental initiatives on the adoption of the EP by 204 US financial firms (including banks, insurance companies, investment banks, asset ...
Post Raj Pokharel +1 more
wiley +1 more source
Accounting for goodwill in Australian business combinations: is there a value to choose?
, 2010 This research explores the empirical association between takeover bid premium and acquired goodwill, and tests whether the empirical association changes after the passage of approved accounting standard AASB1013: Accounting for Goodwill.
James, Kieran
core +1 more source