Results 131 to 140 of about 233,863 (283)
Established firms often fail to maintain leadership following disruptive market shifts. We argue that such firms are more prone to internal resistance. A radical adjustment of assets affects the distribution of employee rents, creating winners and losers.
Enrico Perotti, James Dow
core
Foreign Aid at a Crossroads: How Funding Cuts Reshape Global Development Cooperation
Global Policy, EarlyView.ABSTRACT Recent aid budget reductions among major donor countries have reignited debates over the future of international development cooperation, with several commentators warning of an impending collapse of the aid sector. Engaging with historical and critical development literature on aid cycles, donor motives, and the evolution of Official ...
Steffi Hamann
wiley +1 more source
The stochastic goodwill problem
, 2005 Stochastic control problems related to optimal advertising under uncertainty are considered. In particular, we determine the optimal strategies for the problem of maximizing the utility of goodwill at launch time and minimizing the disutility of a stream
Marinelli, Carlo
core +1 more source
PENGARUH KUALITAS AUDIT DAN KARAKTERISTIK KOMITE AUDIT TERHADAP KEPATUHAN PENGUNGKAPAN PENGUJIAN PENURUNAN NILAI GOODWILL (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) [PDF]
, 2017 The objective of this study is to examine the effect of audit quality and characteristics of audit committee on compliance with disclosure of goodwill impairment testing.
JULIARTO, Agung +1 more
core
Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡
Accounting Perspectives, EarlyView.ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall +2 more
wiley +1 more source
Комплексный анализ методов оценки гудвила предприятия [PDF]
, 2010 У даній статті проведено дослідження з метою систематизації методик комплексного аналізу гудвілу підприємства. Дається аналіз методик і методів оцінки гудвілу з вказівкою їх достоїнств і недоліків.Research is carried out given article for the purpose of ...
Шаша, Е. И.
core
Downside risk similarity and M&As
Contemporary Accounting Research, EarlyView.Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen +3 more
wiley +1 more source
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Contemporary Accounting Research, EarlyView.Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran +3 more
wiley +1 more source
IFRS 2005 in Turkey; Can We See the Evidences on the Financial Reports of the Companies Listed? [PDF]
The Turkish economy has been emerging one during the last decades. So, has been the Turkish Capital Market. This study focuses on the IFRS applications in 2005 in Turkey.
Pekdemir, Recep, Turel, Aslı
core +1 more source
Losing Control: The Erosion of Disciplinary and Pastoral Power in Accounting Firms
Contemporary Accounting Research, EarlyView.ABSTRACT Accounting firms have traditionally operated as both elite and reinventive institutions that offer a structured and prestigious career path and enforce a deeply transformative socialization process for auditors. However, recent labor market shifts and evolving work preferences are challenging this regime of power, with significant implications
Oriane Couchoux +2 more
wiley +1 more source