Results 21 to 30 of about 240,546 (347)

A case for goodwill [PDF]

open access: yesBMJ, 1997
Professor Cleaton-Jones nicely sets out the difficulty facing research ethics committees. It seems quite obvious that drug companies should be asked to guarantee the ongoing supply of the full regimen of drugs used in a clinical trial for just so long as those drugs are proving to be of benefit to the particular subjects.
openaire   +2 more sources

The potential harms of goodwill impairment avoidance: Evidence based on future performance and stock prices

open access: yesChina Journal of Accounting Research, 2020
The rapidly increasing volume of goodwill assets in the capital market generates potential risks due to the possibility of an untimely recognition of goodwill impairment.
Hongwen Han, Qingquan Tang
doaj   +1 more source

Entities Assessment Methods Based on the Notion of Goodwill

open access: yesCECCAR Business Review, 2023
In the last period we notice a special importance rightly given to goodwill, especially in terms of moral value. Thus, in accounting, goodwill is an intangible asset associated with a business combination.
Dorina PLESCACI
doaj   +1 more source

Implications of Venture Capital on Companies’ M&A Goodwill Bubbles: Evidence from Chinese Listed Companies

open access: yesDiscrete Dynamics in Nature and Society, 2022
The problem of goodwill bubbles is an important issue concerned by the current capital market. It is of great significance to explore the influencing factors of goodwill bubbles for effectively inhibiting goodwill bubbles and preventing and resolving ...
Congcong Wang   +2 more
doaj   +1 more source

Has Goodwill Become More Relevant After IFRS Convergence in Indonesia?

open access: yesJournal of Accounting and Investment, 2018
This research aims to analyze the value relevance of goodwill in Indonesia before and after International Financial Report Standard (IFRS) convergence. Prior to the IFRS convergence period, goodwill should be amortized, while after the IFRS convergence ...
Ersa Tri Wahyuni   +2 more
doaj   +1 more source

Deep learning model for multi-classification of infectious diseases from unstructured electronic medical records

open access: yesBMC Medical Informatics and Decision Making, 2022
Purpose Predictively diagnosing infectious diseases helps in providing better treatment and enhances the prevention and control of such diseases. This study uses actual data from a hospital.
Mengying Wang   +4 more
doaj   +1 more source

A Joint Dynamic Pricing, Advertising, and Production Model with Inventory-Level-Dependent Goodwill

open access: yesDiscrete Dynamics in Nature and Society, 2020
Inventory level has a significant impact on the goodwill of products to customers, which seldom becomes the focus of previous studies. In this paper, joint dynamic pricing, advertising, and production decision-making problem is investigated, where the ...
Yongzhao Wang   +2 more
doaj   +1 more source

Two Sets of Boundary Conditions in Cyclical Systems with Goodwill in Capitalization

open access: yesFoundations, 2023
Mathematical analysis is conducted on cyclical systems with goodwill in capitalization. Proportional goodwill vanishes with vanishing tangible value.
Petri P. Kärenlampi
doaj   +1 more source

Measuring of Goodwill in Non-profit Organizations under the conditions of Globalization: The Case of Slovak Republic [PDF]

open access: yesSHS Web of Conferences, 2021
Research background: Both the creation and quantification of goodwill are interdisciplinary issues affecting accounting, economics, law, marketing, sociology and human resources.
Podhorska Ivana
doaj   +1 more source

Accounting for Goodwill: An Examination of Factors Influencing Management Preferences [PDF]

open access: yes, 2000
—This paper investigates factors that influenced the position of managements of UK-listed companies in the heated debate that surrrounded proposals for a new standard on goodwill accounting, i.e.
Gore, Pelham, Taib, F, Taylor, Paul
core   +1 more source

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