Results 51 to 60 of about 250,786 (330)
, 2020 This study investigates whether goodwill impairments are perceived as timely and whether specific auditor characteristics affect the perceived timeliness. It therefore contributes to central questions in accounting research: is managerial discretion over
B. T. Albersmann, R. Quick
semanticscholar +1 more source
M&A goodwill, information asymmetry and stock price crash risk
Economic Research-Ekonomska Istraživanja, 2020 The collapse of stock prices have a huge negative impact on financial markets and the real economy, the mechanism and prevention methods of stock market crashes have become the focus of academic attention.
Wenwu Xie +3 more
semanticscholar +1 more source
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
The impact of valuation rules for intangible assets in Japanese and German accounts of listed companies : [Version April 2003] [PDF]
, 2003 Intangible assets as goodwill, licenses, research and development or customer relations become in high technology and service orientated economies more and more important.
D'Arcy, Anne +2 more
core
, 2021 We investigate how different motives shape the initial accounting for goodwill in a setting dominated by controlling owners, using data from 1112 acquisition analyses reported by Swedish listed acquiring firms.
Peter Frii, M. Hamberg
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The blue economy has emerged as a key sector for linking sustainability and innovation, yet existing research has largely overlooked how firms operationalize these processes in practice. This study addresses that gap by asking: How do Portuguese blue economy firms embed sustainability‐oriented innovation (SOI) into their strategies, and what ...
Jennifer Nicole Elston +2 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 +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Perivascular adipose tissue and inflammation [PDF]
, 2016 Comment in: Response to "Perivascular adipose tissue and inflammation. [Obesity (Silver Spring). 2016] Comment on: Disconnect between adipose tissue inflammation and cardiometabolic dysfunction in Ossabaw pigs.
Goodwill, Adam G.
core +1 more source