Results 131 to 140 of about 25,634 (302)
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
Three Women sort clothing at Goodwill Industries [PDF]
, 1979 Three women sort clothing at Goodwill Industries at 7810 US Hwy 301 in ...
core
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
INTERNAL GOODWILL AS A COMPONENT OF GOODWILL [PDF]
, 2012 s are devoted to the analysis of the terms "goodwill" and "internal goodwill," to identify factors influencing the goodwill, the possibility of separation of the goodwill in the domestic goodwill.Тези присвячені аналізу термінів «гудвіл» та «внутрішній ...
Zavidnyak O.V., Завідняк О.В.
core
International Studies of Economics, EarlyView.ABSTRACT To explore the real effect of banking globalisation on bank liquidity creation, we investigate plausibly exogenous variations in the expectation of further banking globalisation under the Belt and Road Initiative (BRI), which further opens the gate to foreign investors.
Xuanyi Shi +3 more
wiley +1 more source
The Relevance of Apology to Reparations for Historical Injustice
Journal of Applied Philosophy, EarlyView.ABSTRACT This article explains the centrality of apology to an adequate account of reparations. I look in depth at what goes on in apology. As I have previously argued, apology is an expressive action through which we seek to mark adequately the significance of our own wrongdoing. I claim that apology so understood is not merely ornamental.
Christopher Bennett
wiley +1 more source
Psychological Contracts With Purpose: A Review and Path Forward
Journal of Organizational Behavior, EarlyView.ABSTRACT This review advances the understanding of psychological contracts (PCs) that include third‐party beneficiaries and transcend self‐interested goals, which we term “PCs with purpose.” PC theory has challenged the assumption that social exchange relies solely on balanced rewards and inducements, highlighting that individuals may wish to ...
Marjo‐Riitta Diehl +2 more
wiley +1 more source
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
Strategic Change, EarlyView.ABSTRACT The relationship between team composition and organizational outcomes is a critical topic in many managerial and business contexts. In this study, we utilize an experimental research method to examine the impact of cognitive diversity on team dynamics.
Jantunen Ari +5 more
wiley +1 more source