Results 61 to 70 of about 250,786 (330)
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
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 +3 more
doaj +1 more source
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
Goodwill impairment and key audit matters
Cogent Business & Management, 2023 The main goal of this paper is to analyze the factors that influence the auditor’s decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors’ disclosure ...
Inês Gonçalves +2 more
doaj +1 more source
Should goodwill be amortised? Empirical evidence from UAE / Yousef Shahwan [PDF]
, 2005 Accounting for goodwill is one of the most controversial issues in financial reporting. This study provides empirical evidence on whether goodwill amortisation requirement is inappropriate.
Shahwan, Yousef
core
Towards a Developmental Retribution and Reciprocity Model (RRM): Implications for Youth Justice
Behavioral Sciences &the Law, EarlyView.ABSTRACT Youth justice systems are frequently justified by reference to developmental change, yet chronological age is often treated as a proxy for underlying psychological processes. This paper develops a Developmental Retribution and Reciprocity Model (RRM), integrating evolutionary criminology with contemporary developmental neuroscience to clarify ...
Evelyn Svingen
wiley +1 more source
International Journal of Industrial Engineering and Production Research, 2018 In the present work, the biodynamic response behavior of seated human body subject to vibration in vertical direction have been extensively examined. The biodynamic response parameter of seated human body have been analyzed in terms of apparent masss (AM)
Mangesh Phate, Pratik Gaikwad
doaj
, 2012 Goodwill tidak dapat diukur secara langsung. Nilainya secara umum ditentukan melalui penilaian yang didasarkan pada asumsi penilai. Akibatnya, nilai goodwill ditentukan secara subjektif.
Hidayanti, E. (Ery) +1 more
core
Kewenangan Hakim untuk Melakukan Intervensi terhadap Kewajiban Kontraktual Berdasarkan Asas Iktikad Baik [PDF]
, 2000 Under the article 1338, section 3 of CMI Law Code, it is stated that an agreement shouid be implemented on the basis of goodwill because it is one of the important principles in Contract Law.
Khairandy, R. (Ridwan)
core +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the use of environmental disclosure as a strategic tool to manage legitimacy crises in a mining company, adopting critical discourse analysis (CDA) as the main methodology. Focusing on a case of environmental disaster, this research reveals how corporate narratives can be manipulated to minimize responsibility and reinforce
Renata Luiza de Castilho Rossoni +1 more
wiley +1 more source