Results 131 to 140 of about 240,546 (347)
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
Гудвилл в системе экономических категорий и понятий бухгалтерского учета [PDF]
, 2016 RU: Исследованы теоретические основы учета гудвилла как нематериального актива. Определены основные требования его признание и стоимостного оценивания в учете и отражения в финансовой отчетности предприятия.
Голуб, Наталья Александровна +2 more
core
Goodwill and accounting discretion
Scholedge International Journal of Management & Development ISSN 2394-3378, 2015 <p>Purpose: The aim of the paper is to investigate earnings management practices related to goodwill accounting, focusing on its first recognition as well as its write-offs, due to the impairment test.</p><p>Design/methodology/approach: The study refers to a sample of Italian listed firms and the analysis covers three years, with a ...
openaire +3 more sources
Do Asian Companies Bid Higher in Cross‐Border M&A? A Moderating Effect Analysis
Thunderbird International Business Review, EarlyView.ABSTRACT This study examines whether Asian companies pay higher premiums in cross‐border mergers and acquisitions (M&A) and identifies the institutional factors driving this behavior. Grounded in the concept of Asian institutional logic—characterized by state coordination, relational governance, and long‐term strategic orientation—we argue that these ...
Conrado Diego García‐Gómez +3 more
wiley +1 more source
Veterinary Record, EarlyView.Abstract Background Insurance may reduce financial strain and potentially limit inequalities in veterinary care. However, we lack an understanding of the factors that influence whether owners purchase insurance and how much they are willing to spend on treatment, and of how these decisions are influenced by finances and emotional bonds.
Svenja Springer +3 more
wiley +1 more source
Lobbying and Political Risk Disclosure: Do Socially Responsible Firms Voluntarily Disclose More?
British Journal of Management, EarlyView.Abstract Drawing on theories of strategic communication, legitimacy, impression management and moral capital, this study investigates whether firms use political risk disclosure to offset negative perceptions associated with corporate lobbying. Using a sample of 10,120 observations from 1362 US firms between 2002 and 2018, we find that firms with ...
Maretno A. Harjoto +4 more
wiley +1 more source
British Journal of Management, EarlyView.Abstract This paper examines the motivational foundations of academics’ external engagement within the evolving context of the entrepreneurial university. While prior research has explored specific forms of academic entrepreneurship, broader engagement with external organizations has only recently been recognized as both entrepreneurial and value ...
Samuel Mwaura +3 more
wiley +1 more source