Results 51 to 60 of about 25,634 (302)
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
On the importance of including both sexes in animal studies – insights from home‐cage monitoring
Biological Reviews, EarlyView.ABSTRACT A review of behavioural studies using home‐cage monitoring (HCM) systems revealed that over 61% of studies used only male subjects, with only 24% including both sexes, despite evidence of substantial behavioural differences between male and female animals. This bias could influence the outcomes of biomedical research.
Maša Čater +12 more
wiley +1 more source
Cancer MedicineBackground Rising cancer care costs are becoming cost prohibitive for lower income people worldwide. We developed the Warburg protocol as a low‐cost option for the treatment of cancer that was inspired.
Peihua Lu +4 more
doaj +1 more source
Accounting for goodwill in China: a case study of two-step acquisitions
China Journal of Accounting Studies, 2023 We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill recognised on financial statements in China.
Ceng Zeng, Weiguo Zhang, Luo Zuo
doaj +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
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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
, 2019 Joseph Goodwill, University of Rhode Islandhttps://digitalcommons.montclair.edu/sust-seminar-headshots/1052/thumbnail ...
Goodwill, Joseph
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Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +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
Disclosure Requirements in IAS 36 Paragraph 134. A Study of Company Characteristics Explaining Swedish Companies' Compliance with Disclosure Requirements on Goodwill Impairment Testing [PDF]
, 2013 Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which required a lot of resources and time. The regulations that the IFRS contain are more complex and require more extensive disclosures than Swedish companies ...
Oksana, Henriksson, Fallström, Lyubov
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