Results 151 to 160 of about 25,634 (302)
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
Discrimination of Internally Generated Goodwill,Externally Purchased Goodwill and Negative Goodwill [PDF]
, 2005 自创商誉、外购商誉和负商誉与特定的会计主体相联系,自创商誉是对任何一主体而言的,而外购商誉和负商誉是伴随并购行为产生的,是就实施并购的企业而言的。对于任何一个会计主体,如果没有实施并购行为,它只可能拥有自创商誉,只有在实施并购行为时,才可能产生外购商誉或负商誉。目前,真正意义上的商誉(即自创商誉)尚未纳入财务会计系统的反映对象,通过会计报表确认的商誉本质上只是企业正的合并价差,即外购商誉。Internally generated goodwill, externally purchased ...
林建秀
core
Sustainable Development, EarlyView.ABSTRACT Over recent decades, action‐oriented research has gained prominence in co‐producing actionable knowledge to drive transformative change toward sustainability. However, further methodological developments are needed to support the transition to the application phase of such knowledge.
María D. López‐Rodríguez +7 more
wiley +1 more source
What does goodwill communicate? : Stakeholders´s different view on goodwill [PDF]
, 2013 Goodwill är ett redovisningsbegrepp som uppkommer vid förvärv och redovisas i ett bolags balansräkning. Balansposten uppstår när ett bolag förvärvar en enhet för mer än det verkliga värdet på ett företags nettotillgångar, d.v.s.
Niklasson, Jacob, Jansson, Joakim
core
Sustainable Development, EarlyView.ABSTRACT Effective ESG implementation remains a critical yet persistently underachieved organisational priority, particularly in emerging markets where reporting standards, leadership capabilities, and regulatory environments remain inconsistent. This paper aims to develop an interpretive framework that senior leaders in large organisations can apply ...
Andrew Mackenzie, Matthew Brown
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
Interconnection of Cable Networks: A Regulation Proposal for Broadband Internet Services [PDF]
In this article a brief revision of the European and Portuguese Regulatory frameworks is made, especially in terms of the interconnection of broadband internet services that are offered by cable operators.
Leitão, João
core +1 more source
Sustainable Development, EarlyView.ABSTRACT The prominent issue at the firm level in US firms is increasing exposure to climate change risk. As climate‐related pressures intensify, firms are expected to play a greater role in supporting global sustainability goals, particularly those aimed at preserving terrestrial ecosystems. This raises an important question: how does climate exposure
Post Raj Pokharel
wiley +1 more source
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