Results 41 to 50 of about 34,495 (249)

The Value Relevance of Reported Goodwill [PDF]

پژوهش‌های تجربی حسابداری, 2013
Purpose – The purpose of this paper is to investigate the value relevance of the goodwill reported in the consolidated financial statements of all non-finance companies listed on the Tehran Stock Exchange from 2006 to 2011.
Ali Rahmani, Mahsa Ghasemi
doaj   +1 more source

The Contingent Eco‐Innovation–Firm Performance Link: A Global Systematic Literature Review and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Goodwill: uma análise a partir dos artigos publicados nos principais congressos nacionais de contabilidade no período de 2000 a 2006 [PDF]

, 2007
TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisUm dos temas da contabilidade que vem aparecendo com destaque no meio acadêmico e empresarial é o goodwill, que, de acordo com diversos autores é ...
Santos, Maike Cabral dos
core  

The Dynamics of Community Development, Product Responsibility and Environmental Management Teams for Improving Emissions Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates whether, under what conditions, and how community development—conceived as a form of engagement with secondary stakeholders—affects firms' emissions performance. Specifically, we examine the moderating role of Environmental Management Teams (EMTs) and the mediating role of product responsibility capability.
Misagh Tasavori, Reza Zaefarian, Niraj Kumar   +2 more
wiley   +1 more source

Possibility of Company Goodwill Valuation: Verification in Slovak and Czech Republic

Management şi Marketing, 2019
The paper deals with the possibilities of company goodwill valuation and verification. The value of company goodwill is still an actual issue for the scientific community. Goodwill as an economic phenomenon has attracted the attention of economic experts
Podhorska Ivana, Valaskova Katarina, Stehel Vojtech, Kliestik Tomas   +3 more
doaj   +1 more source

Market and Nonmarket Strategies in Focus: How Entrepreneurs Tackling the Grand Challenge of Waste Management Navigate Institutional and Market Adversity in Ghana

Business Strategy and the Environment, EarlyView.
ABSTRACT Waste management remains a critical grand challenge in African countries. While entrepreneurship has been a viable strategy for addressing this challenge, it is fraught with constraints. This study investigates the strategies orchestrated by entrepreneurs to navigate adversity in Waste management and ensure the social and economic viability of
Tahiru Azaaviele Liedong, Abiodun Samuel Adegbile, Augustine Awuah Peprah, Bede Akorige Atarah   +3 more
wiley   +1 more source

Challenging the accounting for goodwill in the context of a business combination

South African Journal of Economic and Management Sciences, 2020
Background: The accounting for goodwill under the International Financial Reporting Standard 3 has become generally accepted as a basis for providing useful information to users of financial statements.
Gary K. Marques, Warren Maroun, Robert Garnett   +2 more
doaj   +1 more source

Sectoral Heterogeneity in Corporate Biodiversity Disclosure: Evidence from Chinese Listed Companies Across Industries, 2001–2023

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram, Irmak Aksoy, Yavuz Selim Balcıoğlu   +2 more
wiley   +1 more source

Strategic Shift: The Power of Green Strategy on Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley   +1 more source