Results 11 to 20 of about 250,786 (330)
Did the Accounting for Goodwill Create a Bubble?
The Indonesian Journal of Accounting Research, 2021 This article investigates the accounting standards changes related to business acquisitions and the impact of those changes on the reported goodwill in the past 50 years.
Bingyi Chen +2 more
doaj +1 more source
Scientific Reports, 2023 To improve the hospital's ability to proactively detect infectious diseases, a knowledge-based infectious disease monitoring and decision support system was established based on real medical records and knowledge rules.
Mengying Wang +5 more
doaj +1 more source
International Journal of Environmental Research and Public Health, 2021 Although the issue of cooperative emission reduction in supply chains has been extensively studied, there is little literature that considers the impact of consumers’ reference low-carbon effect and product low-carbon goodwill on their purchasing ...
Ziyuan Zhang, Liying Yu
semanticscholar +1 more source
Goodwill architecture in sustainable development concept and ESG agenda
π-Economy, 2023 The need to preserve the environment for future generations determines the importance of scientific research in the field of sustainable development. The concept of sustainable development, formulated by the UN in 1987, the sustainable development goals,
Babkin Aleksandr, Merzlikina Galina
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Social Science Research Network, 2021 This paper reviews the empirical literature on the determinants and decision usefulness of goodwill reporting. We structure our discussion around five guiding questions that reflect longstanding policy issues: recognition, initial and subsequent ...
A. Amel-Zadeh, M. Glaum, T. Sellhorn
semanticscholar +1 more source
Bridging Out of an Impoverished Paradigm: A Qualitative Study to Help Us ‘Rethink Poverty’ Today
Critical Social Work, 2022 This study explores two poverty training curricula, namely Bridges Out of Poverty (‘Bridges’) and a community-developed curriculum dubbed Rethink Poverty, intended to educate people about the causes, impacts and outcomes of poverty.
Tracy Smith-Carrier +2 more
doaj +1 more source
Has damage from goodwill impairment grown in China? Analysis and response
China Journal of Accounting Studies, 2021 From the perspective of high-quality acquirers (with generated goodwill), this study analyses the conflicting issues in the formation, recognition and subsequent measurement of goodwill and finds that good enterprises are not willing to make a timely ...
Yan Wang, Tao Li, Deli Wang, Kun Liu
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Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk
Folia Oeconomica Stetinensia, 2022 Research background: The literature has argued that accounting for intangible assets and goodwill provides a wide range for managers to manipulate earnings.
Bilal Kimouche
semanticscholar +1 more source
Mathematics, 2022 The dynamic optimization of the closed-loop supply chain (CLSC) is a hot research topic. Members’ competitive behavior and product goodwill play an important role in the decision making of CLSC members.
Lang Liu +3 more
semanticscholar +1 more source
Complexity, 2021 There is a large amount of goodwill recognition and goodwill impairment. These characteristics would trigger stock price fluctuation. Hence, stakeholders will increase holdings to mitigate the volatility of stock prices.
Xiaofang Tan +3 more
doaj +1 more source