Results 281 to 290 of about 250,786 (330)
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Asia-Pacific Journal of Accounting and Economics, 2020
This study examines managers’ use of discretion in determining goodwill impairment losses and the differential value relevance of impairment information depending on the type of management discretion under IFRS in Korea.
Jong-seo Choi, Ji-ahn Nam
semanticscholar +1 more source
This study examines managers’ use of discretion in determining goodwill impairment losses and the differential value relevance of impairment information depending on the type of management discretion under IFRS in Korea.
Jong-seo Choi, Ji-ahn Nam
semanticscholar +1 more source
The Debate Over Subsequent Accounting for Goodwill
Accounting Horizons, 2020This paper evaluates whether alternative methods of subsequent accounting for goodwill result in accounting numbers that are significantly different from previous methods prescribed by standard setters.
Thomas J. Linsmeier, Erika Wheeler
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Technology Analysis & Strategic Management, 2020
Prior literature has established the benefits of ‘coopetition’ in facilitating product innovation, but has yet to identify the relevant inter-partner learning mechanisms in coopetitive product innovation.
Arzigul Obul +2 more
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Prior literature has established the benefits of ‘coopetition’ in facilitating product innovation, but has yet to identify the relevant inter-partner learning mechanisms in coopetitive product innovation.
Arzigul Obul +2 more
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Goodwill und Goodwill-Transfer
1985Als Goodwill bezeichnen wir das „Vertrauenskapital“, uber das eine Unternehmung bei ihren aktuellen und potentiellen Kunden verfugt. In der Literatur finden sich unterschiedliche Begriffe, die den gleichen oder sehr ahnliche Sachverhalte ansprechen, wie etwa „akquisitorisches Potential“ (Gutenberg 1976), „Firmenimage“ (Bergler 1963, Johannsen 1971 ...
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Economic effects of goodwill accounting practices: systematic amortisation versus impairment test
, 2020Under IFRS, an impairment test is the only method applied to reduce goodwill. However, while the IASB have asked for comments about re-introducing the systematic amortisation method, European directives have already adopted its application.
José Antonio Cavero Rubio +2 more
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Contemporary Accounting Research, 2019
Inadequate testing of fair value accounting estimates, including goodwill, is often cited as an audit deficiency in PCAOB inspection reports, and, in some cases, these deficiencies have led to enforcement actions against the auditor. As a result of these
Joseph V. Carcello +3 more
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Inadequate testing of fair value accounting estimates, including goodwill, is often cited as an audit deficiency in PCAOB inspection reports, and, in some cases, these deficiencies have led to enforcement actions against the auditor. As a result of these
Joseph V. Carcello +3 more
semanticscholar +1 more source
CEO risk preference, enterprise characteristics, and goodwill value: evidence from China
Asia-Pacific Journal of Accounting and Economics, 2020This study investigates the relationship between CEO risk preferences in companies completed mergers and acquisitions (M&A) and the goodwill generated by M&A. The analysis period ranges from 2014 to 2018, which represents the recent ‘boom’ in China’s M&A
Xi Zhao, Xiaotong Niu, Jiaqi Chen
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The journal of business & industrial marketing, 2019
PurposeThe purpose of this paper is to explore how the choice of buying managers to share or limit the sharing of strategic information with their suppliers relates to the presence or absence of goodwill and competence trust in the buyer–supplier ...
W. Newell, Chris Ellegaard, L. Esbjerg
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PurposeThe purpose of this paper is to explore how the choice of buying managers to share or limit the sharing of strategic information with their suppliers relates to the presence or absence of goodwill and competence trust in the buyer–supplier ...
W. Newell, Chris Ellegaard, L. Esbjerg
semanticscholar +1 more source
Delayed effects of cooperative advertising in goodwill dynamics
Operations Research Letters, 2019This paper proposes a tool to control cooperative advertising which increases the goodwill of companies operating in a competitive market. We introduce the lag between advertising exposure and customer reaction in the goodwill dynamics evolved a la ...
Dominika Machowska
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The work of shopping: Resellers and the informal economy at the goodwill bins
Global Perspectives on Changing Secondhand Economies, 2019In this article, I examine the material and everyday practices of a community of thrift-shoppers at the Goodwill Bins. Their practices reveal that shopping in these cutthroat environments is anything but leisurely.
J. Ayres
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